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We lack jurisdiction to review petitioner’s claim under
section 6330. Petitioner filed a petition with this Court later
than 30 days after the notice of determination.3 We have held
that the 30-day period provided by section 6330(d)(1) is
jurisdictional and cannot be extended. McCune v. Commissioner,
115 T.C. 114, 117 (2000).
However, petitioner raised a spousal defense in the Appeals
Office proceeding before the Commissioner made a final
determination. Sec. 6330(c)(2)(A)(i); sec. 301.6330-1(e)(2),
Proced. & Admin. Regs. In the notice of determination,
respondent determined that petitioner was not entitled to relief
under section 6015 because she did not file a joint return.
The timeliness of the petition, insofar as it seeks review
of the administrative denial of section 6015 relief, is,
therefore, dependent upon section 6015(e)(1).4 Under this
3 Petitioner sent her petition to the Tax Court 34 days
after respondent mailed her the notice of determination.
4 Sec. 6015(e)(1) provides, in pertinent part:
SEC. 6015(e). Petition for Review by Tax Court.--
(1) In General.--In the case of an individual against whom a
deficiency has been asserted and who elects to have subsection
(b) or (c) apply--
(A) In General.--In addition to any other remedy
provided by law, the individual may petition the Tax
Court (and the Tax Court shall have jurisdiction) to
determine the appropriate relief available to the
individual under this section if such petition is
filed--
(continued...)
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