Yari v. Commissioner
United States Tax Court
R assessed a penalty under I.R.C. sec. 6707A. R issued a notice of intent to levy to collect this penalty. P requested a collection due process hearing, challenging the collection action. While the hearing was pending Congress retroactively changed the manner in which I.R.C. sec. 6707A penalties are calculated. P requested that R recalculate the penalty using the amount of tax shown on subsequent amended returns.
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R assessed a penalty under I.R.C. sec. 6707A. R issued a notice of intent to levy to collect this penalty. P requested a collection due process hearing, challenging the collection action. While the hearing was pending Congress retroactively changed the manner in which I.R.C. sec. 6707A penalties are calculated. P requested that R recalculate the penalty using the amount of tax shown on subsequent amended returns. R decided the penalty should not be changed, and P appealed this decision. The IRS Appeals Office agreed that the penalty amount should not be changed, and R issued a notice of…
1Opinion of the Court
OPINION
Wherry, Judge:
This case is before us on a petition for review of a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) sustaining a notice of intent to levy with respect to a penalty assessed for the 2004 tax year. The case presents an issue of first impression as to whether section 6707A requires respondent to use the tax shown on the return giving rise to the disclosure obligation or whether respondent must use the tax as shown on subsequent, amended returns. We hold that respondent may calculate the amount of the penalty…
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