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to decide whether petitioner is entitled to relief pursuant to
section 6015(f).1
Background
Some of the facts have been stipulated. The stipulation of
facts and the attached exhibits are incorporated herein by this
reference. At the time she filed the petition, petitioner
resided in San Francisco, California.
On or about January 20, 1999, petitioner filed a request for
relief from joint and several liability for income taxes pursuant
to section 6015(f) for 1995 and 1996. Petitioner admitted that
relief is not available under section 6015(b) or (c) for 1995 and
1996. No deficiency was asserted against petitioner for 1995 or
1996.
Discussion
The Tax Court is a court of limited jurisdiction.
Commissioner v. Ewing, 439 F.3d 1009, 1012 (9th Cir. 2006), revg.
118 T.C. 494 (2002). Whether this Court has jurisdiction is
fundamental and may be raised by a party or on the Court’s own
motion. Ewing v. Commissioner, 118 T.C. at 495; Fernandez v.
Commissioner, 114 T.C. 324, 328 (2000).
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code. In her petition, petitioner sought
relief pursuant to sec. 6015 for 1993, 1994, 1995, and 1996. The
parties agree that 1993 and 1994 are not at issue in this case.
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Last modified: May 25, 2011