120 T.C. No. 6
UNITED STATES TAX COURT
KATHRYN BERNAL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 930-02. Filed February 20, 2003.
P filed individual Federal income tax returns as
married, filing separate, for the taxable years 1993,
1994, 1995, and 1996. During these years, P was
married and was domiciled in California, a community
property State. R issued notices of deficiency for the
years involved, and a timely petition was not filed. P
later made a request for relief from tax on community
property income pursuant to sec. 66(c), I.R.C. R
issued a notice of determination denying the request
for relief. P filed a petition seeking review of R’s
determination. R moved to dismiss for lack of
jurisdiction.
Held: Unlike sec. 6015(e), I.R.C., sec. 66,
I.R.C. (Treatment of Community Property Income), does
not provide for jurisdiction permitting a taxpayer to
file a “stand alone” petition in response to a denial
of a request for relief made pursuant to sec. 66(c),
I.R.C. Since we are without jurisdiction to review the
denial of the request for relief herein, and P did not
file a timely petition in response to the notices of
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