114 T.C. No. 21
UNITED STATES TAX COURT
DIANE FERNANDEZ, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16710-99. Filed May 10, 2000.
P submitted a request to R for innocent spouse
relief pursuant to sec. 6015(b), (c), and (f), I.R.C.
R mailed to P a determination which denied the
requested relief. P filed a timely petition with the
Court pursuant to sec. 6015(e), I.R.C. P seeks review
of R’s denial of relief under sec. 6015(b), (c), and
(f), I.R.C. R moved to dismiss for lack of
jurisdiction and to strike as to sec. 6015(f), I.R.C.
R further moved to strike certain allegations of fact
raised by P in the petition.
Held: We have jurisdiction to review a request for
innocent spouse relief under sec. 6015(f), I.R.C., when
P makes a requisite election under sec. 6015(b) and/or
(c), I.R.C., and files a timely petition with the Tax
Court pursuant to sec. 6015(e), I.R.C. See Butler v.
Commissioner, 114 T.C. ___ (2000). Accordingly, R’s
motion to dismiss for lack of jurisdiction and to
strike is denied. Held, further, allegations of fact
raised in the petition are relevant to P’s request for
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