                       T.C. Memo. 1996-332



                     UNITED STATES TAX COURT


                PATRICIA E. IETTO, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent


     Docket No. 21265-94.                      Filed July 24, 1996.


     Patricia E. Ietto, pro se.

     Brendan G. King, for respondent.



             MEMORANDUM FINDINGS OF FACT AND OPINION



     POWELL, Special Trial Judge:   This case was assigned

pursuant to the provisions of section 7443A(b)(3) and Rules 180,

181, and 182.1




     1
         Section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
                                   2

     Respondent determined a deficiency in petitioner's Federal

income tax for the taxable year 1991 in the amount of $172.

Respondent further determined that petitioner owed employment

taxes pursuant to the Federal Insurance Contributions Act (FICA

taxes) in the amount of $1,209.        At the time of filing the

petition, petitioner resided in Fair Lawn, New Jersey.

     The issues are:   (1) Whether this Court has jurisdiction to

review respondent's determination with respect to FICA taxes; and

(2) whether petitioner underreported the amount of commission

income she received during 1991.

                         FINDINGS OF FACT

     The facts may be summarized as follows.        During 1991,

petitioner was employed by the New York Partnership Exchange,

Inc. (NYPE).2   NYPE facilitated the sale of partnership

interests.   Petitioner received commissions for successfully

matching buyers and sellers.   On her 1991 Federal income tax

return petitioner reported commission income in the amount of

$14,684.   Petitioner prepared this return without the benefit of

a Form 1099, which she received after April 15, 1992.        When the

Form 1099 finally arrived, it indicated that petitioner received

commission income in the amount of $15,813 for 1991.        Petitioner

computed her 1991 commission income by adding the individual


     2
         Although initially the subject of some dispute, the
parties agree that petitioner served as an employee, and not as
an independent contractor.
                                   3

commission checks she received during 1991.     Petitioner

introduced copies of the checks into evidence.     The sum of these

commission checks exceeded $15,813.

     In the notice of deficiency, respondent determined that

petitioner underreported her 1991 commission income by $1,129,

resulting in a deficiency in income tax of $172.     Respondent

further asserted that petitioner was liable for the employee's

share of FICA taxes in the amount of $1,209 for 1991.       See sec.

3101.

     Petitioner filed the petition seeking a redetermination of

these adjustments.     Respondent filed a motion to dismiss for lack

of jurisdiction with respect to the employment taxes contained in

the petition.

                                OPINION

FICA Taxes

        The United States Tax Court is a court of limited

jurisdiction.     See sec. 7442; Wilt v. Commissioner, 60 T.C. 977,

978 (1973).     Generally, this jurisdiction is limited to income,

estate, gift, and certain excise taxes which are subject to the

deficiency notice requirements of sections 6212(a) and 6213(a).

Rule 13; Enochs v. Green, 270 F.2d 558 (5th Cir. 1959); Judd v.

Commissioner, 74 T.C. 651, 653 (1980).     This Court has no

jurisdiction over FICA taxes imposed on an employee.        Chatterji

v. Commissioner, 54 T.C. 1402, 1405 (1970).     Accordingly,
                                  4

respondent's motion to dismiss for lack of jurisdiction as to the

portion of the petition relating to FICA taxes is granted.

Income Tax

     Respondent's determination is presumed correct and

petitioner bears the burden of proving that the determination is

erroneous.    Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115

(1933).   Gross income means all income from whatever source

derived including commissions received for services.    Sec.

61(a)(1).    Taxpayers are taxed on the amount of income they

receive, and the extent to which other parties may fail to comply

with the various reporting provisions of the Internal Revenue

Code has no bearing on a taxpayer's gross income.    See Vaughn v.

Commissioner, T.C. Memo 1992-317, affd. without published opinion

15 F.3d 1095 (9th Cir. 1993).

     Petitioner calculated her 1991 commission income by adding

the individual commission checks she received during 1991.

Petitioner admitted that she may have erred in her addition.     The

Form 1099 received by petitioner supports respondent's

determination as does the sum of petitioner's commission checks.

NYPE's delay in issuing the Form 1099 to petitioner has no

bearing on her gross income.    Accordingly, respondent's

determination with respect to the deficiency in Federal income

tax is sustained.

                                      An appropriate Order and

                                Decision will be entered.
