- 4 -
1. Review of the IRS’s Decision to Grant Innocent Spouse Relief
Petitioner contends that the IRS erred in granting innocent
spouse relief to her former spouse because he knew about the
unreported items of income and shared in the proceeds of their
tax refund.
The Tax Court is a court of limited jurisdiction and can
exercise its jurisdiction only to the extent provided by
Congress. Sec. 7442; Judge v. Commissioner, 88 T.C. 1175,
1180-1181 (1987); Naftel v. Commissioner, 85 T.C. 527, 529
(1985); see also Rules 13(a), 320(b). With respect to innocent
spouse relief claims, the Court has three jurisdictional bases
for reviewing a claim: (1) As an affirmative defense in a
deficiency redetermination proceeding pursuant to section
6213(a); (2) as a stand-alone petition pursuant to section
6015(e) where the Commissioner has issued a final determination
denying the electing spouse’s claim for relief or the
Commissioner has failed to rule on the claim within 6 months of
its filing; and (3) in the context of a petition for review of a
lien or levy action pursuant to section 6320(c) or 6330(d). See
secs. 6015(e), 6213, 6214, 6320(c), 6330(c)(2)(A)(i), (d); Maier
v. Commissioner, 119 T.C. 267, 270 (2002), affd. 360 F.3d 361 (2d
Cir. 2004); see also Corson v. Commissioner, 114 T.C. 354, 363
(2000); Baumann v. Commissioner, T.C. Memo. 2005-31; Hale
Exemption Trust v. Commissioner, T.C. Memo. 2001-89.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: March 27, 2008