§1554

With this amendment, Congress explicitly sought to overrule our holding in Estate ofYoung and clarify that the Tax Court hasjurisdiction over additions to tax under section 6651(a)(2) "for failure to pay an amount shown on the return where the Tax Court already hasjurisdiction to redetermine a deficiency in tax with respect to that return."3 See H.R.

1554(a), 100 Stat. 2754, which furnished jurisdiction to the Tax Court to review the Commissioner’s determination to collect the addition to tax under section 6651(a)(2). See Downing v. Commissioner, 118 T.C. , (2002) (slip op. at 7). - 27 - LARO, J., concurring in result: The majority holds that “respondent’s determination to proceed with co

The conference agreement which accompanied enactment of the 1986 amendment states, “The bill provides that the Tax Court has jurisdiction over this addition to tax for failure to pay an amount shown on the return where the Tax Court already has jurisdiction to redetermine a deficiency in tax with respect to that return.” S.

1554(a), 100 Stat. 2754, effective for any action or proceeding before the Tax Court which had not become final before Oct. 22, 1986. - 65 - discretion under section 6081 (see Estate of Gardner v. Commissioner, 82 T.C. 989, 999 (1984)), and application of the First Amendment to the Constitution; see Kessler v. Commissioner, 87 T.C. 1285 (1986