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section 7463(f)(1).2 Even though petitioner does not object to
respondent’s motion, this issue concerns the Court’s authority to
proceed under section 7463 and is in the nature of a
jurisdictional question, which the Court may raise sua sponte at
any time.3 See Schwartz v. Commissioner, 128 T.C. 6, 8 (2007);
Stewart v. Commissioner, 127 T.C. 109, 112 (2006).
In Schwartz v. Commissioner, supra at 7, this Court
explained:
For a case to qualify as a small tax case under
section 7463, the amount involved may not exceed a
specified dollar amount. This amount is generally
expressed as $50,000. However, as later explained, the
$50,000 limit is expressed in different statutory
language, depending on the type of tax in issue (e.g.,
income, estate, or gift) and the type of proceeding
2 There are three potential avenues for seeking sec. 6015
spousal relief from joint liability in this Court. First, a
taxpayer may raise the matter as an affirmative defense in a
petition for redetermination of a deficiency. Qualification to
proceed as a small tax case would be governed by sec. 7463(a).
Second, a taxpayer may request spousal relief in a sec. 6330
collection case. Qualification to proceed as a small tax case
would be governed by sec. 7463(f)(2). Third, a taxpayer like
petitioner may file a so-called stand-alone petition pursuant to
sec. 6015(e) seeking spousal relief from joint and several
liability on a joint return where the Commissioner has issued a
final determination denying the taxpayer’s claim for such relief
or the Commissioner has failed to rule on the taxpayer’s claim
within 6 months of its filing. Drake v. Commissioner, 123 T.C.
320, 323 (2004). Qualification to proceed as a small tax case in
this situation is governed by sec. 7463(f)(1).
3 There is no question that we have jurisdiction to decide
whether petitioner is entitled to sec. 6015 spousal relief. The
question is whether we have “jurisdiction” to proceed under the
small tax case procedures of sec. 7463. See Schwartz v.
Commissioner, 128 T.C. 6, 8 n.3 (2007).
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Last modified: November 10, 2007