Michael Patrick and Debye Lee Leahy - Page 7
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be determined as of the date of the notice of determination. In
Schwartz, we did not explicitly decide when the amount of unpaid
tax should be calculated for purposes of applying the dollar
limit in section 7463(f)(2). Even though petitioners do not
dispute respondent’s assertion that the amount of unpaid tax
should be determined as of the date of the notice of
determination, this issue concerns the Court’s authority to
proceed under section 7463 and is in the nature of a
jurisdictional question, which may be raised sua sponte at any
time.10 Petrane v. Commissioner, 129 T.C. 1, __ (2007) (slip op.
at 3); see Schwartz v. Commissioner, 128 T.C. at 8; Stewart v.
Commissioner, 127 T.C. 109, 112 (2006).
This Court has previously held “that the date of filing a
petition under section 6015(e) [for relief from joint liability]
is the date on which the amount of relief sought should be
calculated for purposes of deciding whether a section 6015(e)
stand-alone case may proceed under the small tax case procedures
of section 7463(f)(1).” Petrane v. Commissioner, supra at __
(slip op. at 11). Section 7463(f)(1) refers to the case of “a
petition to the Tax Court under section 6015(e) in which the
amount of relief sought does not exceed $50,000”. (Emphasis
10 There is no question that we have jurisdiction to review
respondent’s determination under sec. 6330. The question is
whether we can decide this matter as a small tax case under sec.
7463. Schwartz v. Commissioner, 128 T.C. at 8 n.3.
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Last modified: November 10, 2007