- 9 - At the outset, we note that once a taxpayer chooses to litigate a claim in the Tax Court, we have exclusive jurisdiction over the issues involved in adjudicating the tax liability. Naftel v. Commissioner, 85 T.C. 527, 533 (1985). As we stated in Naftel v. Commissioner, supra at 533: "We acquire jurisdiction when a taxpayer files with the Court and that jurisdiction extends to the entire subject matter of the correct tax for the taxable year." At the time the notice of deficiency was mailed, and at the time of filing the petition, a 1991 return had not been filed by petitioner. The question, then, is what effect the submission of a purported copy of the 1991 return and amended return, after the filing of the petition, had upon petitioner's ability to elect joint return status. The parties submitted the purported copy of the return and amended return into the record. Evidence and argument were presented as to the correctness of petitioner's position as reflected in the purported copy of the 1991 return and the amended return. Respondent does not argue that the matters raised by the submission of the April 15, 1994, return or the March 30, 1995, amended return are not in issue in this case. 7(...continued) claims additional dependency exemptions, itemized deductions, Schedule C expenses, and a capital loss. The return reflects no tax due. The amended return submitted Mar. 30, 1995, seeks married filing joint return status. In a supplemental stipulation of facts filed with the Court, the parties agree that petitioner and his wife intended the return submitted Mar. 30, 1995, as a joint return.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011