Kathryn Bernal - Page 11




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          independent (“stand alone”) review by the Tax Court of the denial           
          of a claim for relief under section 66.                                     
               Section 66(c) contemplates that petitioner be given the                
          opportunity to request administrative relief from liability for             
          income tax on community property income.  Petitioner filed a Form           
          8857 and requested such relief.  Although petitioner is                     
          dissatisfied with respondent’s determination not to grant relief,           
          there is no provision in section 66(c) that would vest the Court            
          with jurisdiction to review respondent’s administrative                     
          determination.7                                                             
               As previously indicated, on October 26, 1998, respondent               
          issued petitioner two separate notices of deficiency, one with              
          respect to the 1993 and 1994 tax years, and the other with                  
          respect to the 1995 and 1996 tax years.  To the extent that the             
          petition in this case may be considered an attempt to commence a            
          deficiency proceeding, the petition is untimely.  The petition in           
          this case was filed January 14, 2002, which is more than 3 years            
          after the mailing of the notices of deficiency.  Petitioner has             



               7  Respondent’s erroneous statement in the notice of                   
          determination that petitioner may challenge the determination by            
          filing a petition with the Court within 90 days is not a basis              
          for the Court to exercise jurisdiction, absent authorization by             
          statute.  See Yuen v. Commissioner, 112 T.C. 123, 130 (1999)                
          (concluding that the Court lacks jurisdiction over an interest              
          abatement case because taxpayers’ original request for abatement            
          was filed and denied before effective date of statute); Odend’hal           
          v. Commissioner, 95 T.C. 617, 624 (1990); Kraft v. Commissioner,            
          T.C. Memo. 1997-476.                                                        





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