Service Employees International Union - Page 12

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          and the section 6651(a)(2) addition to tax are calculated is                
               For the above stated reasons, we conclude that a section               
          6652(c)(1) penalty for failure to timely file a section                     
          6033(a)(1) return is not analogous to a section 6651(a)(2)                  
          addition to tax for failure to pay the amount shown.  Because               
          sections 6651(a)(2) and 6652(c)(1) are distinguishable, the                 
          Court’s analysis in Downing does not control the present cases.             
          4.  The Tax Court Cannot Extend Its Jurisdiction Based on Policy            
               Petitioners finally argue that because this Court has                  
          jurisdiction over many other aspects of petitioners’ tax status,            
          it should also have jurisdiction over section 6652(c)(1) for                
          purposes of section 6330(d)(1):                                             
                    This [Court] has jurisdiction to adjudicate                       
               whether a tax exempt organization has unrelated                        
               business taxable income pursuant to IRC �512, as well                  
               as to determine any penalties in connection with such                  
               an assertion, Arkansas State Police Association v.                     
               Commissioner, T.C. Memo. 2001-38 * * * as well as any                  
               penalties imposed with respect to the return on which                  
               the exempt organization either failed to report, or                    
               under-reported, its unrelated business income.  State                  
               Police Association of Massachusetts v. Commissioner,                   
               T.C. Memo. 1996-407 * * *                                              
                    This [Court] has jurisdiction to adjudicate                       
               whether an organization such as Petitioner is entitled                 
               to exemption from income tax under IRC �501.  If this                  
               [Court] concludes that an organization such as                         

               6  Although not argued by the parties, the sec. 6651(a)(1)             
          addition to tax for failure to file a return is distinguishable             
          for the same reason.                                                        

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