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Held: Our jurisdiction under sec. 6015(e), I.R.C,
is limited to reviewing R’s denial of relief available
under sec. 6015, I.R.C., from an otherwise existing
joint and several tax liability. In an action brought
under sec. 6015(e), I.R.C., we lack jurisdiction over
whether the underlying assessment was barred by the
statute of limitations.
Held, further, Since the Court is without
jurisdiction to decide whether the expiration of the
period of limitations bars the assessment of the
underlying tax liability, the proposed amendment to the
petition is improper, and P’s motion for leave to amend
is denied.
Barry A. Furman, for petitioner.
James N. Beyer, for respondent.
OPINION
RUWE, Judge: This matter is before the Court on
petitioner’s motion for leave to amend petition pursuant to Rule
41(a).1 Petitioner timely filed her petition with this Court
pursuant to section 6015(e) seeking relief from her previously
assessed joint and several income tax liabilities for 1983 and
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and unless otherwise indicated, all section
references are to the Internal Revenue Code in effect for the
years at issue.
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Last modified: May 25, 2011