Evelyn B. Block - Page 1

                                   120 T.C. No. 4                                     

                               UNITED STATES TAX COURT                                

                           EVELYN B. BLOCK, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5676-02.           Filed January 23, 2003.                  

                    P requested relief from joint and several income                  
               tax liability pursuant to sec. 6015, I.R.C., regarding                 
               taxes that had been previously assessed for the taxable                
               years 1983 and 1984.  R issued a notice of                             
               determination denying P’s request, and pursuant to sec.                
               6015(e), I.R.C., P filed a timely petition seeking                     
               review of R’s determination.  Thereafter, P moved to                   
               amend her petition pursuant to Rule 41(a), Tax Court                   
               Rules of Practice and Procedure, in order to claim that                
               “The statute of limitation bars the assessment of the                  
               underlying income tax liabilities for 1983 and 1984.”                  
               R opposed the amendment, arguing that sec. 6015(e),                    
               I.R.C., grants this Court jurisdiction to determine                    
               whether R’s denial of relief from joint and several tax                
               liability, as provided in sec. 6015, I.R.C., was                       
               erroneous.  R argues that since the expiration of the                  
               period of limitations to assess the underlying tax is                  
               not a ground for relief under sec. 6015, I.R.C., this                  
               Court is without jurisdiction to determine the issue.                  

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