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 forPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011