Davidson v. Commissioner
United States Tax Court
P petitioned the Court under I.R.C. sec. 6015(e)(1) to review R's final determination denying P relief from joint liability under I.R.C. sec. 6015. This type of action is known as a "stand alone" case because the only issue is whether the taxpayer is entitled to relief from joint liability. P now moves the Court to allow her to withdraw the petition and to dismiss the case.
Read the full summary
P petitioned the Court under I.R.C. sec. 6015(e)(1) to review R's final determination denying P relief from joint liability under I.R.C. sec. 6015. This type of action is known as a "stand alone" case because the only issue is whether the taxpayer is entitled to relief from joint liability. P now moves the Court to allow her to withdraw the petition and to dismiss the case. Held: The Court has discretion to allow P to withdraw the petition because the petition did not invoke the Court's jurisdiction to redetermine a deficiency or otherwise implicate a provision such as I.R.C. sec. 7459(d)…
1Opinion of the Court
OPINION
Ruwe, Judge:
The petition in this case was filed in response to a final determination denying petitioner relief from joint and several liability under section 6015 1 (section 6015 relief). Petitioner submitted to the Internal Revenue Service (IRS) a Form 8857, Request for Innocent Spouse Relief, seeking relief from joint and several income tax liabilities for 2007 and 2008 pursuant to section 6015. On February 22, 2013, the IRS issued a final determination denying petitioner’s request for section 6015 relief. Petitioner timely filed a petition in this Court in response to the final…
2Cases cited14 opinions
- Cone v. West Virginia Pulp & Paper Co.Supreme Court of the United States · 1947
- Herman T. DOVE, Appellant, v. CODESCO, Formerly Known as Washington Dental Supply Company, AppelleeCourt of Appeals for the Fourth Circuit · 1978
- Clayton E. Durham v. Florida East Coast Railway CompanyCourt of Appeals for the Fifth Circuit · 1967
- Reta L. McCants as Administratrix of the Estate of Johnny L. McCants Deceased v. Ford Motor Company, Inc.Court of Appeals for the Eleventh Circuit · 1986
- Fernandez v. CommissionerUnited States Tax Court · 2000
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Guralnik v. Comm'rUnited States Tax Court · 2016
- Jacobson v. Comm'rUnited States Tax Court · 2017
- Donna M. Sutherland v. CommissionerUnited States Tax Court · 2020
- Schussel v. Comm'rUnited States Tax Court · 2017