Barton v. Commissioner
United States Tax Court
As a result of partnership-level proceedings, R made assessments of income tax including increased interest pursuant to sec. 6621(c), I.R.C. After the partnership-level proceedings were completed, R issued a notice of deficiency determining that Ps were liable for additions to tax under secs. 6653, 6659, and 6661 attributable to the partnership-level determinations. Ps timely filed a petition for redetermination of R's determinations.
Read the full summary
As a result of partnership-level proceedings, R made assessments of income tax including increased interest pursuant to sec. 6621(c), I.R.C. After the partnership-level proceedings were completed, R issued a notice of deficiency determining that Ps were liable for additions to tax under secs. 6653, 6659, and 6661 attributable to the partnership-level determinations. Ps timely filed a petition for redetermination of R's determinations. In their petition, Ps also claim that they made an "overpayment" of sec. 6621(c) increased interest. Held: Pursuant to the Tax Court's jurisdiction under sec.…
1Opinion of the Court
OPINION
RUWE, Judge:
This matter is before the Court on petitioners’ motion to reconsider the granting of respondent’s motion to dismiss and to strike. The issue for decision is whether this Court has jurisdiction to determine the propriety of respondent’s assessment of increased interest under section 6621(c) when a taxpayer alleges that there has been an overpayment as a result of paying such increased interest. Unless otherwise indicated, all section references are to the Internal Revenue Code for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.
Bac…
2Cases cited7 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Judge v. CommissionerUnited States Tax Court · 1987
- White v. CommissionerUnited States Tax Court · 1990
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
2 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Hyman S. Zfass v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Pen Coal Corp. v. CommissionerUnited States Tax Court · 1996
- Winn-Dixie Stores v. CommissionerUnited States Tax Court · 1998
- David A. Field and Ellen J. Field v. United States of America, Docket No. 03-6246-CvCourt of Appeals for the Second Circuit · 2004
- UNION CARBIDE CORP. v. COMMISSIONERUnited States Tax Court · 1998
45 more not listed; retrieve them via the Exa API.