SEIU v. Comm'r
United States Tax Court
Ps are qualified labor organizations under I.R.C. sec. 501(c)(5) and are exempt from taxation under I.R.C. sec. 501(a). Ps did not timely file annual returns required by I.R.C. sec. 6033(a)(1). R assessed penalties against Ps under I.R.C. sec. 6652(c)(1) for failure to timely file those returns. Pursuant to I.R.C. sec. 6330(a), R issued notices of determination, attempting to collect the penalties by levy. Ps filed petitions contesting R's determination.
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Ps are qualified labor organizations under I.R.C. sec. 501(c)(5) and are exempt from taxation under I.R.C. sec. 501(a). Ps did not timely file annual returns required by I.R.C. sec. 6033(a)(1). R assessed penalties against Ps under I.R.C. sec. 6652(c)(1) for failure to timely file those returns. Pursuant to I.R.C. sec. 6330(a), R issued notices of determination, attempting to collect the penalties by levy. Ps filed petitions contesting R's determination. R filed motions to dismiss for lack of jurisdiction. Held: The Tax Court does not have jurisdiction over I.R.C. sec. 6652(c)(1) penalties…
1Opinion of the Court
OPINION
Haines, Judge:
The matter in these cases is before the Court on respondent’s motions to dismiss for lack of jurisdiction (motions). Respondent’s motions present an issue of first impression — whether section 6330(d) vests this Court with jurisdiction over penalties imposed under section 6652(c)(1) on a tax-exempt organization for failure to timely file a com-píete section 6033(a)(1) return.1 For the reasons discussed below, we shall grant respondent’s motions.
Background
100 Oak Street Corp. (100 Oak Street) is a wholly owned subsidiary of Service Employees International Union (Service…
2Cases cited9 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Landry v. CommissionerUnited States Tax Court · 2001
- Moore v. CommissionerUnited States Tax Court · 2000
- Van Es v. CommissionerUnited States Tax Court · 2000
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Callahan v. Comm'rUnited States Tax Court · 2008
- Service Employees International Union v. United StatesCourt of Appeals for the Ninth Circuit · 2010
- Callahan v. Comm'rUnited States Tax Court · 2008
- Dudley Joseph Callahan and Myrna Dupuy Callahan v. CommissionerUnited States Tax Court · 2008
- SEIU v. Comm'rUnited States Tax Court · 2005