William Reese - Page 11

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               Section 6665(b), entitled “Procedure for Assessing Certain             
          Additions to Tax,” provides certain exceptions to subsection (a),           
          including, in effect, an exception that section 6651 additions              
          must be attributable to a deficiency for section 6665(a) to                 
          apply.  Thus, since section 6651(a)(3) additions are not                    
          attributable to a deficiency, they are not required to be                   
          assessed in the same manner as taxes.  Instead section 6651(a)(3)           
          additions are attributable to amounts that have already been                
          assessed but remain unpaid, and therefore may be collected by               
          respondent by notice and demand, as in this case, without                   
          assessment, and without recourse to the deficiency procedures.              
          See Greenhouse v. United States, 780 F. Supp. 136, 141 n.14                 
          (S.D.N.Y. 1991).                                                            
               A taxpayer may raise at a section 6330 hearing challenges to           
          the existence or amount of an underlying tax liability for any              
          tax period if the taxpayer did not receive any statutory notice             
          of deficiency for such tax liability or did not otherwise have an           
          opportunity to dispute such tax liability.  Sec. 6330(c)(2)(B).             
          We need not, however, decide whether the section 6651(a)(3)                 
          addition, although not deemed a tax under section 6651(a) and               
          section 6665, nevertheless falls within the ambit of section                
          6330(c)(2)(B).  Petitioner did not challenge the section                    
          6651(a)(3) addition at the Appeals Office hearing or in this                
          Court.                                                                      






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