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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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