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Cedar Hill, MO 63016 (El Jer address). Respondent contends that
neither duplicate of the notice was issued to Mrs. Wheeler.
Respondent asserts that copies of the statutory notice, issued to
Mr. Wheeler, were sent to Mrs. Wheeler only pursuant to her power
of attorney from her husband. Petitioners claim that the notice
that was sent to the El Jer address was issued to both Mr. and
Mrs. Wheeler.
In general, the jurisdiction of this Court is limited by
section 6213(a) to proceedings commenced by taxpayers who timely
file a petition in response to a notice of deficiency issued to
them under the authority of section 6212. See Monge v.
Commissioner, 93 T.C. 22, 27 (1989); Abeles v. Commissioner, 91
T.C. 1019, 1025 (1988); Guarino v. Commissioner, 67 T.C. 329, 331
(1976); see also Rule 13. Accordingly, when a notice of
deficiency is issued to only one spouse, this Court lacks
jurisdiction over the spouse not named in the notice. See, e.g.,
Abrams v. Commissioner, 814 F.2d 1356, 1357 (9th Cir. 1987)
(cited with approval in Holgate v. Commissioner, 81 AFTR2d 98-
1094, 98-1 USTC par. 50,457 (9th Cir. 1998)) (per curiam); Coe v.
Commissioner, a Memorandum Opinion of this Court dated May 14,
1932.
Both parties introduced into evidence copies of the notice
that was sent to the El Jer address. The copy of the notice
introduced by petitioners lists both Mr. and Mrs. Wheeler's
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