- 12 -
and the section 6651(a)(2) addition to tax are calculated is
distinguishable.6
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
Arguments
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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