- 11 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011