Francine Edwards - Page 5




                                        - 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