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Section 6015(f) provides an additional opportunity for
relief as follows:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if–-
(1) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c), the Secretary may relieve
such individual of such liability.
2. Jurisdiction
The first issue to be decided is whether this Court has
jurisdiction to review a denial of a request for innocent spouse
relief pursuant to section 6015(f).
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. See Gati v. Commissioner, 113 T.C. 132, 133 (1999);
Yuen v. Commissioner, 112 T.C. 123, 124 (1999); Bourekis v.
Commissioner, 110 T.C. 20, 24 (1998). The question of the
Court’s jurisdiction is fundamental and must be addressed when
raised by a party or on the Court’s own motion. See Naftel v.
Commissioner, 85 T.C. 527, 530 (1985).
A. Section 6015(e)
The petition herein has been filed pursuant to section
6015(e). Section 6015(e), as pertinent here, provides:
SEC. 6015(e). Petition for review by Tax Court.--
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Last modified: May 25, 2011