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328 (2000); Gati v. Commissioner, 113 T.C. 132, 133 (1999).2
Whether this Court has jurisdiction is fundamental and may be
raised by a party or on the Court’s own motion. Fernandez v.
Commissioner, supra at 328; Naftel v. Commissioner, 85 T.C. 527,
530 (1985).
Background
Petitioner and her husband filed a joint tax return for
1995. They reported tax due on their return but did not pay the
full amount reported. Respondent has not asserted a deficiency
against either petitioner or her husband for 1995.
On February 2, 1999, petitioner filed a Form 8857, Request
for Innocent Spouse Relief (And Separation of Liability and
Equitable Relief), requesting “equitable relief” for a portion of
the amount of the unpaid tax liability shown on the 1995 joint
return. On October 31, 2000, respondent mailed a Notice of
Determination Concerning Relief From Joint and Several Liability
Under Internal Revenue Code Section 6015 (notice of
determination). In the notice of determination, respondent
listed the type of relief requested as relief under section
6015(b), (c), and (f). Respondent determined that petitioner was
2The Tax Court, like all Federal courts, is a court of
limited jurisdiction. Flight Attendants Against UAL Offset v.
Commissioner, 165 F.3d 572, 578 (7th Cir. 1999); see also Estate
of Wenner v. Commissioner, 116 T.C. 284, 286 (2001).
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