Estate of Scarangella v. Commissioner
United States Tax Court
Under sec. 6659(b), as amended in 1960, respondent may assess and collect the addition to tax provided in sec. 6651 (delinquency penalty), where no deficiency in tax is determined, without the issuance of a notice of deficiency. A petition filed in this Court to contest the applicability of the penalty only, where a notice of deficiency was not issued, must be dismissed for lack of jurisdiction.
1Opinion of the Court
OPINION
Drennen, Judge:
Respondent has moved to dismiss the petition for lack of jurisdiction. The ground stated for his motion is that no determination of a deficiency has been made in this case. Petitioners counter with the assertion that a deficiency has been determined and that they have in fact received notice thereof, from which their petition was filed. The dispute between the parties centers around whether a statutory notice of deficiency is required when respondent seeks only to impose the delinquency penalty provided in section 6651(a) 1 and does not otherwise seek to increase the…
2Cases cited6 opinions
- Hannan v. CommissionerUnited States Tax Court · 1969
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- Charles F. Johnston, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Robert H. And Sandra Fendler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. Kenneth Muse and Winnie MuseCourt of Appeals for the Fifth Circuit · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Conovitz v. Comm'rUnited States Tax Court · 1980
- Wilson v. Comm'rUnited States Tax Court · 2002
- Wheaton v. United StatesDistrict Court, D. New Jersey · 1995
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
4 more not listed; retrieve them via the Exa API.