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innocent spouse under section 6013(e). Respondent moves to
dismiss for lack of jurisdiction and to strike asserting that the
Court lacks jurisdiction to address the matter in this
partnership level proceeding.
It is now well settled that the Tax Court lacks jurisdiction
to consider whether a taxpayer/partner is entitled to innocent
spouse relief under section 6013(e) in the context of partnership
level proceedings. See Dynamic Energy, Inc. v. Commissioner, 98
T.C. 48 (1992); Marthinuss v. Commissioner, T.C. Memo. 1995-58,
and cases cited therein. The question of whether Johanna
McMichael is entitled to innocent spouse relief can be raised in
a partner level affected items proceeding following the issuance
of a notice of deficiency by invoking the Tax Court's overpayment
jurisdiction. See, e.g., Mann-Howard v. Commissioner, T.C. Memo.
1992-537. Consequently, we shall grant respondent's motion to
dismiss for lack of jurisdiction and to strike.
2. Respondent's Motion for Partial Summary Judgment
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment upon all
or any part of the legal issues in controversy is appropriate "if
the pleadings, answers to interrogatories, depositions,
admissions, and any other acceptable materials, together with the
affidavits, if any, show that there is no genuine issue as to any
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