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Held, further: P’s petition was timely filed
under sec. 6015(e)(1)(A), I.R.C. In accordance with
sec. 6015(e)(1)(A), I.R.C., P’s petition was filed more
than 6 months after the date she submitted her request
for relief to R. R failed to mail his notice of
determination to P’s last known address pursuant to
sec. 6015(e)(1)(A), I.R.C. The misaddressed notice of
determination prejudiced P’s ability to file her
petition within 90 days after the mailing of R’s notice
of determination.
Karen L. Hawkins, for petitioner.
Thomas M. Rohall, for respondent.
OPINION
RUWE, Judge: This case is before the Court on respondent’s
Motion to Dismiss for Lack of Jurisdiction. Respondent’s motion
is based on the ground that the petition was not timely filed.
We held a hearing on respondent’s motion during which we raised
sua sponte the issue of whether we lack jurisdiction under
section 6015(e)1 to review respondent’s denial of equitable
relief pursuant to section 6015(f) where no deficiency has been
asserted.
The Tax Court may exercise jurisdiction only to the extent
authorized by Congress. Fernandez v. Commissioner, 114 T.C. 324,
1Unless otherwise indicated, all section references are to
the Internal Revenue Code currently in effect, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011