- 2 -
This case is before the Court on respondent’s motion to
dismiss for lack of jurisdiction. For the reasons stated below,
we must grant respondent’s motion.
Background
On July 5, 2006, petitioner filed a petition with this Court
for relief pursuant to section 6015 with regard to the taxable
year 2003. Attached to the petition is a letter from the
Internal Revenue Service to petitioner dated November 25, 2005,
informing petitioner that a “preliminary determination” had been
made regarding his request for relief pursuant to section 6015.
On November 30, 2006, respondent filed a motion to dismiss
for lack of jurisdiction (motion to dismiss), on the ground that
the petition was not filed within the time prescribed by section
6015(e)(1)(A). Attached to respondent’s motion is a computerized
version of the Final Notice of Determination (final notice) sent
to petitioner denying petitioner’s request for section 6015
relief. The final notice is dated January 17, 2006.
Discussion
The jurisdiction of this Court depends on the timely filing
of a petition. Rule 13(c). Section 6015(e)(1)(A) requires that
a petition to determine relief from joint and several liability
must be filed no later than the close of the 90th day after “the
date the Secretary mails, by certified or registered mail to the
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011