- 16 -
adjustment to a partner (or the spouse of a partner) only
following the completion of proceedings at the partnership level.
Sec. 6225.
Consistent with the foregoing, the Court has exercised its
jurisdiction to review stand-alone petitions filed with the Court
pursuant to section 6015 after the Commissioner issued to the
spouse of a partner a notice of computational adjustment. See
Mora v. Commissioner, 117 T.C. 279 (2001); Abelein v.
Commissioner, T.C. Memo. 2004-274.
Consistent with the preceding discussion, we conclude that
petitioner is not a person against whom a deficiency has been
asserted within the meaning of section 6015(e)(1). The related
partnership-level proceedings have not been completed, and
respondent has not had the occasion to issue to petitioner either
a notice of computational adjustment or a valid affected items
notice of deficiency. Until one of those events occurs, or
respondent institutes a collection action under sections 6320
and/or 6330, petitioner’s claim for relief under section 6015 is
premature, and the Court lacks jurisdiction to consider it.
Because the Court lacks jurisdiction over the petition in
this case, respondent’s motion to dismiss for lack of
jurisdiction will be granted.
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: November 10, 2007