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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