Gwendolyn A. Ewing - Page 3




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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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