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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