Gilda A. Petrane - Page 1

                                   129 T.C. No. 1                                     

                               UNITED STATES TAX COURT                                

                           GILDA A. PETRANE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 2011-07.           Filed July 24, 2007.                     

                    P filed a petition pursuant to sec. 6015(e),                      
               I.R.C., seeking relief from R’s determination to deny                  
               spousal relief from unpaid joint tax liabilities for                   
               the years 1996-2000 and 2002.  P requested that her                    
               case be conducted under the small tax case procedures                  
               authorized by sec. 7463(f)(1), I.R.C., “in 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”.  On the date the petition was filed, the                     
               amount of unpaid tax, interest, and penalties for which                
               P sought relief did not exceed $50,000 for any single                  
               year, but the total of those amounts for all years                     
               exceeded $50,000.                                                      
                    Held:  The amount of relief sought for purposes of                
               sec. 7463(f)(1), I.R.C., includes the total amount of                  
               tax, interest, and penalties, including accrued but                    
               unassessed interest and penalties, for which relief is                 
               sought in the petition calculated as of the date the                   
               petition is filed.  The total amount of relief P seeks                 
               exceeds $50,000.  Therefore, this case is not eligible                 

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Last modified: November 10, 2007