Mary Ann Whitacre - Page 7




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               refund.  That refund, and return of the money I have                   
               paid, would pay the amount I owe on the last two years.                
               It is important to note, that I did not have use of his                
               [Mr. Sonnabend’s] income, even though it was community                 
               property.                                                              
               G.  Respondent’s Motion                                                
               As previously stated, respondent filed a motion to dismiss             
          for lack of jurisdiction.  The premise of respondent’s motion is            
          that no section of the Internal Revenue Code confers jurisdiction           
          on this Court to review the Commissioner’s denial of relief under           
          section 66(c) in respect of unpaid liability on a separately-               
          filed return.                                                               
               Pursuant to notice, respondent’s motion was called for                 
          hearing at the Court’s motions session in Washington, D.C.                  
          Counsel for respondent appeared at the hearing and presented                
          argument in support of the pending motion.  There was no                    
          appearance by or on behalf of petitioner at the hearing; however,           
          petitioner did file a written statement pursuant to Rule 50(c).             
               Following the hearing, the Court directed respondent to                
          supplement his motion to provide certain documents relevant to              
          the disposition of his motion.  Respondent so complied.                     
          Discussion                                                                  
               We begin by emphasizing that the tax in respect of which               
          petitioner seeks relief is tax that petitioner reported on her              
          separately filed income tax return for the taxable year 1995.               
          That tax is principally attributable to community property income           






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