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may exercise our jurisdiction only to the extent authorized by
Congress.” Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
“The question of the Court’s jurisdiction is fundamental and must
be addressed when raised by a party or on the Court’s own
motion.” Id. at 530.
Our jurisdiction to review a claim for relief from joint and
several liability is found in section 6015(e)(1)(A), which
provides:
(A) In general.--In addition to any other remedy
provided by law, the individual may petition the Tax
Court (and the Tax Court shall have jurisdiction) to
determine the appropriate relief available to the
individual under this section if such petition is
filed–-
(i) at any time after the earlier of–-
(I) the date the Secretary mails, * * *
notice of the Secretary’s final determination
of relief available to the individual, or
(II) the date which is 6 months
after the date such election is filed
with the Secretary, and
(ii) not later than the close of the 90th day
after the date described in clause (i)(I).
Petitioner amended her section 6404 petition to include a
claim under section 6015 at a time when she did not meet the
requirements to independently file a petition under section
6015(e). Petitioner had not received a final determination from
respondent denying her claim, nor had 6 months passed from the
time petitioner had filed her election with respondent. At this
point, petitioner’s circumstances were substantially similar to
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Last modified: May 25, 2011