- 6 -
On January 14, 2002, petitioner filed4 a petition for
determination of relief with respect to the 1992, 1993, 1994,
1995, and 1996 tax years (petition) with the Court. Petitioner
disagrees with respondent’s determination that she is not
entitled to equitable relief from liability for the
understatement of tax under section 6015(f) (1992) and that she
has not met the requirements of section 66(c) (1993-96) for
innocent spouse relief. At the time she filed her petition,
petitioner resided in Riverside, California.
In response to the petition, respondent filed the motion to
dismiss at issue. Respondent contends that the Court lacks
jurisdiction to review respondent’s determination made pursuant
to section 66(c) and that, unlike section 6015, section 66(c)
does not provide for a “stand alone” proceeding whereby an
individual can petition the Tax Court in response to a
determination.
Discussion
All property, real or personal, wherever situated, acquired
by a married person during the marriage while domiciled in
California, is community property. Cal. Fam. Code sec. 760 (West
1994).
4 The envelope in which the petition was contained reflects
a U.S. Postal Service postmark of Nov. 5, 2001. We assume that
the delay in receipt resulted from the aftermath of the events of
Sept. 11, 2001. See sec. 7502(a)(1).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011