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
OPINION
Dawson, Judge:
On June 18,1978, respondent made a 100-percent penalty assessment of $110,116.57 against the petitioner pursuant to sections 6671 and 6672,1.R.C. 1954,1 as being the person responsible for the failure to pay over withholding taxes collected by the Tangier Corp. for the taxable periods ended September 30,1969, December 31, 1969, and March 31, 1970. A notice and demand for payment (Form 17) was sent to petitioner on the same date.
On July 10,1973, the petitioner filed a petition with this Court for a redetermination of the assessment and also seeks an injunction against the…
2Cases cited4 opinions
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- 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
3Cited by40 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Kluger v. CommissionerUnited States Tax Court · 1984
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Judge v. CommissionerUnited States Tax Court · 1987
- Castillo v. CommissionerUnited States Tax Court · 1985
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