Gwendolyn A. Ewing - Page 1

                                   118 T.C. No. 31                                    

                               UNITED STATES TAX COURT                                

                          GWENDOLYN A. EWING, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1940-01.                Filed May 31, 2002.                 

                    P and H filed a joint return.  A portion of the                   
               tax shown on the return was not paid.  R has not                       
               asserted a deficiency against P or H.  P submitted to R                
               a request for relief from joint and several liability                  
               under sec. 6015, I.R.C.  R mailed a notice of                          
               determination denying P relief under sec. 6015(b), (c),                
               and (f), I.R.C.  The notice of determination was not                   
               mailed to P’s last known address.  P actually received                 
               the notice of determination by the 88th day after the                  
               notice was mailed.  The envelope containing P’s                        
               petition was postmarked 92 days after the mailing of                   
               the notice of determination.  The petition was received                
               and filed 99 days after the date R mailed the notice of                
               determination.  The petition was filed more than 6                     
               months after P submitted her request for relief to R.                  
                    Held:  We have jurisdiction to determine whether P                
               is entitled to equitable relief under sec. 6015(f),                    
               I.R.C., regarding the underpayment of tax shown on P’s                 
               joint return.                                                          

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