国税局没有法定权力根据6038(b)条款评估对故意不提交5471表的处罚

On April 3, 2023, the United States Tax Court ruled in 阿隆·法希v. 专员, 160 T.C. No. 6 美国国税局无权根据《澳门官方老葡京》6038(b)条款对故意不提交5471表的纳税人进行处罚, Information Return of US Persons With Respect to Certain Foreign 公司. 结果是, 美国国税局不能继续通过拟议的征税向纳税人收取此类罚款.

Statutory Framework

一般, 5471表是由某些在外国公司拥有权益的美国纳税人向美国国税局提交的，该外国公司在美国税收目的下被视为受控外国公司(CFC)。. A CFC is a foreign corporation in which US shareholders own:

• 有表决权的外国公司各类股份合计表决权的百分之五十以上
• Or, (三)外国公司各类股份总价值的百分之五十以上 

For these purposes, a US shareholder is a US person 谁:

• 持有该外国公司所有有表决权的股份合计表决权的百分之十以上 
• Or, 外国公司各类股票总价值的百分之十或百分之十以上.

In the case of failure to timely file Form 5471, IRC section 6038(b)(1) imposes a $10,000 penalty for each annual accounting period for which such failure exists. 此外, 如果6038(b)(1)中描述的失败在通知后持续超过90天, IRC section 6038(b)(2) imposes an additional penalty (i.e., continuation penalty) of $10,000 for each 30-day period for which such failure continues to exist, up to a maximum additional penalty of $50,000. 

There is no statutory provision specifically authorizing the assessment of these penalties.  然而, IRC第6201(a)条授权财政部长评估税款(包括利息), and assessable penalties). The Secretary of the Treasury has delegated these duties to the Commissioner of the IRS, 谁, 反过来, has delegated them to other IRS officials.

案件事实

During the taxable years relevant to the case (i.e., 2003至2010年), Alon Farhy(纳税人)全资拥有一家在伯利兹注册成立的外国公司(伯利兹公司). From the taxable year 2005 through the taxable year 2010, 纳税人还全资拥有另一家在伯利兹成立的外国公司(伯利兹公司). As the result of the Taxpayer’s ownership in Belize Co 1 and Belize Co 2, 在IRC 6038(a)下，他对两家公司的所有权年限都有向美国报告的义务。. 更具体地说, for each of the years, the Taxpayer was required to file Form 5471 and failed to fulfill this reporting obligation. The Taxpayer’s failure to file Form 5471 was willful and not due to reasonable cause.

On February 9, 2016, the IRS notified the taxpayer of their failure to file Form 5471. 11月5日, 2018, the IRS assessed an initial penalty of $10,000 for each year at issue, under section 6038(b)(1). 11月12日, 2018, the IRS assessed an additional penalty of $50,000 for each year at issue, under section 6038(b)(2). On January 30, 2019, the IRS issued the Taxpayer Letter 1058, Final Notice of Intent to Levy and Notice of Your Right to a Hearing. 随后, 纳税人要求美国税务法院举行听证会，并对美国国税局是否有法定权力评估上述6038罚金提出异议.

Summary of the Arguments

The Taxpayer argued that IRC section 6038(b), unlike a number of other penalty sections contained in the Internal Revenue Code, includes no provision authorizing the assessment of the penalty it provides.  例如, IRC第6671(a)条规定，本条适用的众多罚款“应以与税款相同的方式进行评估和征收”。, 是什么赋予财政部长根据IRC第6201条评估这些罚款的权力.  与第6671条不同，IRC第6038(b)条没有规定这种明确的评估权限. 相应的, the Taxpayer argued that the IRC section 6038(b) penalty is not an assessable penalty, noting that it may still be collected through a civil action. 反过来, 美国国税局认为，“应评税罚款”一词包括《澳门官方老葡京》中不受其欠税程序约束的任何罚款.

税务法庭裁决

The United States Tax Court agreed with the Taxpayer’s reading of the Code. 法院认为，美国国税局缺乏根据IRC 6038(b)条款对纳税人进行处罚的法定权力.  相应的, 它不能继续通过拟议的征税向纳税人收取这些罚款. 更具体地说, 最高法院表示，它“不愿意在国会认为不适合明确授予财政部长行政评估和征收6038(b)款罚款的权力时，通过推断行政评估和征收6038(b)款罚款的权力来扰乱这一既定的法定框架。.”

决策的影响

Based on the decision, 看来，美国国税局不能再自动评估没有及时提交的5471表的罚款. 

This case presents what will most likely be the first “shot” at this issue.  Will the IRS appeal?  If so, what will the Appellate Court hold?  And how with the other appellate courts view this issue in the future?

还有一个问题是，这一决定将如何影响国税局对延迟提交外国信托所需的众多国际信息申报表的自动罚款评估, 外国的礼物, Passive Foreign Investment Company (PFIC) forms to name just a few.

Note: many of these forms form a part of the individual’s income tax return.  因此, if the appropriate forms are not filed, the income tax return will not have been technically filed, 因此，“诉讼时效”不会开始，换句话说，在所有必需的表格都提交之前，纳税年度将保持开放.

已缴付5471表格罚款的纳税人，应考虑是否申请退款.

对于因延迟提交其他外国信息申报表而收到罚款通知的纳税人，您将需要考虑这种情况的结果是否会影响这些罚款.

如果您想了解更多信息或就上述信息或具体案例与我们联系, please get in contact via our 澳门官方老葡京 page.

Article written by Inna Ganz