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Discussion
Petitioner alleges that she signed a blank form, she did not
fill out the tax return, and she did not earn the income listed
on the tax return. Petitioner filed the petition to request
relief from liability under section 6015 for tax due on the
income listed on her tax return that she allegedly did not earn.
The issues presented are: (1) Whether the petition was
timely filed for this Court to have jurisdiction; and (2) whether
a taxpayer must file a joint return to be eligible for relief
under section 6015.
I. Jurisdiction
It is well settled that this Court can proceed in a case
only if we have jurisdiction and that any party, or the Court sua
sponte, can question jurisdiction at any time, even after the
case has been tried and briefed. Neely v. Commissioner, 115 T.C.
287, 290 (2000); Romann v. Commissioner, 111 T.C. 273, 280
(1998); Normac, Inc. & Normac Intl. v. Commissioner, 90 T.C. 142,
146-147 (1988); Brown v. Commissioner, 78 T.C. 215, 218 (1982).
Our jurisdiction under section 6330(d)(1) depends on the
issuance of a valid notice of determination and a timely petition
for review. Lunsford v. Commissioner, 117 T.C. 159, 165 (2001).
Section 6330(d)(1) provides that a person may appeal a notice of
determination by filing a petition within 30 days of the notice.
Sec. 6330(d)(1).
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Last modified: May 25, 2011