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