Smith v. Comm'r
United States Tax Court
R issued Ps a notice of deficiency that determined deficiencies in income tax and accuracy-related penalties for 2003, 2004, 2005, and 2006 under secs. 6662, I.R.C., and 6662A, I.R.C. R subsequently sent Ps notices of assessment for penalties assessed under sec. 6707A, I.R.C., for 2004, 2005, and 2006. R filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Section 6707A Penalties.
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R issued Ps a notice of deficiency that determined deficiencies in income tax and accuracy-related penalties for 2003, 2004, 2005, and 2006 under secs. 6662, I.R.C., and 6662A, I.R.C. R subsequently sent Ps notices of assessment for penalties assessed under sec. 6707A, I.R.C., for 2004, 2005, and 2006. R filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Section 6707A Penalties. Held: This Court lacks jurisdiction to redetermine sec. 6707A, I.R.C., penalties in a deficiency proceeding.
1Opinion of the Court
OPINION
Kroupa, Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction and to strike as to the section 6707A penalties. We decide for the first time whether this Court has jurisdiction in a deficiency proceeding to redetermine a takpayer’s liability for section 6707A1 penalties. We conclude that we do not.
Background
We recite these facts solely for purposes of ruling on respondent’s motion. Petitioners resided in Hawaii at the time they filed the petition. Respondent issued petitioners a deficiency notice for 2003, 2004, 2005, and 2006. Respondent…
2Cases cited11 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Pyo v. CommissionerUnited States Tax Court · 1984
- Kluger v. CommissionerUnited States Tax Court · 1984
- Medeiros v. CommissionerUnited States Tax Court · 1981
- Callahan v. Comm'rUnited States Tax Court · 2008
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
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- Diversified Group Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2016
- Larson v. United StatesCourt of Appeals for the Second Circuit · 2018
- Yari v. CommissionerUnited States Tax Court · 2014
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