William T. and Kathryn A. Kees - Page 3

                                        - 3 -                                         
          Having invoked the jurisdiction of the Tax Court with respect to            
          Mrs. Kees, petitioners may not unilaterally oust the Court from             
          jurisdiction.  Dorl v. Commissioner, 57 T.C. 720 (1972).  Under             
          section 7459(d), once a taxpayer has filed a petition in the Tax            
          Court, dismissal for any reason other than lack of jurisdiction             
          requires the Court to enter an order finding the deficiency to be           
          the amount determined by the Commissioner in the notice of                  
          deficiency, unless the Commissioner reduces the amount of his               
          claim.  Estate of Ming v. Commissioner, 62 T.C. 519, 522 (1974);            
          see also Rule 123(d).  This is a result obviously not sought by             
          petitioner; consequently, petitioners’ motion to dismiss with               
          respect to Mrs. Kees will be denied.3                                       
                                  FINDINGS OF FACT                                    
               During the year in issue, petitioners were married and filed           
          a joint tax return.  Petitioner was employed as a human resources           
          manager for Arch Mineral Corp. (Arch Mineral).  Arch Mineral                
          funded a long-term disability plan (the disability plan) for its            
          employees through UNUM Insurance Co. (UNUM).  Arch Mineral paid             
          all the premiums for the disability plan, and petitioners did not           
          include in income the value of those premiums.                              

          stipulation of facts, a joint motion to submit the case under               
          Rule 122, and a letter to respondent requesting that she be                 
          dismissed from the instant case.                                            
               3 We note, however, that petitioner Kathryn Kees is still              
          free to seek relief under the new “innocent spouse” provision,              
          sec. 6015, added to the Code by the Internal Revenue Service                
          Restructuring and Reform Act of 1998, Pub L. 105-206, sec.                  
          3201(a), 112 Stat. 734.                                                     

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011