Ewing v. Commissioner
United States Tax Court
P and H filed a joint return. A portion of the tax shown on the return was not paid. R has not asserted a deficiency against P or H. P submitted to R a request for relief from joint and several liability under sec. 6015, I.R.C. R mailed a notice of determination denying P relief under sec. 6015(b), (c), and (f), I.R.C. The notice of determination was not mailed to P's last known address.
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P and H filed a joint return. A portion of the tax shown on the return was not paid. R has not asserted a deficiency against P or H. P submitted to R a request for relief from joint and several liability under sec. 6015, I.R.C. R mailed a notice of determination denying P relief under sec. 6015(b), (c), and (f), I.R.C. The notice of determination was not mailed to P's last known address. P actually received the notice of determination by the 88th day after the notice was mailed. The envelope containing P's petition was postmarked 92 days after the mailing of the notice of determination. The…
1Opinion of the Court
OPINION
Ruwe, Judge:
This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Respondent’s motion is based on the ground that the petition was not timely filed. We held a hearing on respondent’s motion during which we raised sua sponte the issue of whether we lack jurisdiction under section 6015(e)1 to review respondent’s denial of equitable relief pursuant to section 6015(f) where no deficiency has been asserted.
The Tax Court may exercise jurisdiction only to the extent authorized by Congress. Fernandez v. Commissioner, 114 T.C. 324, 328 (2000); Gati v.…
2Cases cited22 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Tcherepnin v. KnightSupreme Court of the United States · 1967
- Naftel v. CommissionerUnited States Tax Court · 1985
- Burlington Northern Railroad v. Oklahoma Tax CommissionSupreme Court of the United States · 1987
- Woodral v. CommissionerUnited States Tax Court · 1999
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3Cited by100 opinions
- Montgomery v. Comm'rUnited States Tax Court · 2004
- Alt v. Comm'rUnited States Tax Court · 2002
- Porter v. Comm'rUnited States Tax Court · 2009
- Washington v. Comm'rUnited States Tax Court · 2003
- Ewing v. Comm'rUnited States Tax Court · 2004
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