CCA 200911015: Tax Court deficiency jurisdiction includes the section 6651(a)(2) addition

Number

200911015

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)

Topics

Procedure, penalties, and administration

Code sections

§ 6214, § 6651

Ruling dated

January 21, 2009

Publicly released

March 13, 2009

Source

View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.

About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.

View official IRS release (PDF)

Plain-English summary

Chief Counsel addressed the Tax Court's jurisdiction over the section 6651(a)(2) addition to tax for failure to pay. Section 6214(a) authorizes the court to determine whether an additional amount or addition to tax should be assessed. Based on that language and its legislative history, the court has jurisdiction over the failure-to-pay addition when it also has jurisdiction to redetermine the underlying tax deficiency.

Ruling snapshot

Question: Does the Tax Court have jurisdiction over a section 6651(a)(2) failure-to-pay addition?
Outcome: Advice given: yes, when the court has jurisdiction to redetermine the underlying deficiency.
Key authorities: IRC §§ 6214(a) and 6651(a)(2); Chief Counsel Notice 1999-111.

Full text (IRS public release)

ID: CCA_2009012116501453 Number: 200911015
Release Date: 3/13/2009
Office: ----------------------------
UILC: 6651.00-00

From: --------------------
Sent: Wednesday, January 21, 2009 4:50:15 PM
To: --------------------------
Cc: ------------------
Subject: FW: Voccola v. Commissioner T.C. Memo. 2009-11

-------------------

-------------asked me to respond to your question regarding § 6651(a)(2) jurisdiction. I have attached Chief Counsel Notice 1999-111. Issue 3 in the Notice, which is found on page 4, directly addresses your question. I have also attached the Nemerov case that is cited in the Notice. In sum, Section 6214(a) states that “the Tax Court shall have jurisdiction . . . to determine whether any additional amount, or any addition to the tax should be assessed.” The legislative history behind this section states that the Tax Court has jurisdiction over additions to tax for failure to pay pursuant to section 6651(a)(2) where the court has jurisdiction to redetermine the underlying tax deficiency.

Please feel free to contact me if you have any further questions.

Thank you,
--------

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