- 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 NextLast modified: March 27, 2008