Wilt v. Commissioner
United States Tax Court
Held: The statutory notice of deficiency requirements of secs. 6212(a) and 6213(a), I.R.C. 1954, do not apply to the assessment of a 100-percent penalty under secs. 6671 and 6672 for failure to collect, account for, and pay over taxes withheld from wages, and therefore the Tax Court lacks jurisdiction over such an assessment. Respondent's motion to dismiss for lack of jurisdiction granted and petitioner's request for an injunction denied.
1Opinion of the Court
Thornton D. Wilt, Petitioner v. Commissioner of Internal Revenue, Respondent
Wilt v. Commissioner
Docket No. 5364-73
United States Tax Court
60 T.C. 977; 1973 U.S. Tax Ct. LEXIS 50; 60 T.C. No. 104;
September 25, 1973, Filed
Held: The statutory notice of deficiency requirements of secs. 6212(a) and 6213(a), I.R.C. 1954, do not apply to the assessment of a 100-percent penalty under secs. 6671 and 6672 for failure to collect, account for, and pay over taxes withheld from wages, and therefore the Tax Court lacks jurisdiction over such an assessment. Respondent's motion to dismiss for lack of…
2Cases cited5 opinions
- Wilt v. CommissionerUnited States Tax Court · 1973
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- Thomas A. Daboul, and A. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. T. O. GreenCourt of Appeals for the Fifth Circuit · 1959
- Shaw v. United StatesCourt of Appeals for the Sixth Circuit · 1964