Dynamic Energy, Inc. v. Commissioner
United States Tax Court
R issued a notice of final S corporation administrative adjustment (FSAA) to D, an S corporation, for its taxable year ending Aug. 31, 1984. P's former husband was a shareholder of D for the year in issue, and under secs. 6231(a)(2)(B) and 6244, I.R.C., P is deemed to be a shareholder for purposes of this proceeding. P, as a person other than the tax matters person, timely filed a petition for readjustment of D's subchapter S items under sec. 6226(b), I.R.C.
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R issued a notice of final S corporation administrative adjustment (FSAA) to D, an S corporation, for its taxable year ending Aug. 31, 1984. P's former husband was a shareholder of D for the year in issue, and under secs. 6231(a)(2)(B) and 6244, I.R.C., P is deemed to be a shareholder for purposes of this proceeding. P, as a person other than the tax matters person, timely filed a petition for readjustment of D's subchapter S items under sec. 6226(b), I.R.C. In the petition, P asserts that she is entitled to innocent spouse relief under sec. 6013(e), I.R.C., for any tax liability resulting…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction and to strike as to section 6013(e). (Unless otherwise indicated, section references are to the Internal Revenue Code as in effect for 1984. Rule references are to the Tax Court Rules of Practice and Procedure.)
Background
Dynamic Energy, Inc. (Dynamic), is a subchapter S corporation subject to the S corporation audit and litigation procedures contained in section 6241 et seq. Petitioner's former husband Richard G. deLambert owned 47.7 percent of Dynamic's outstanding stock for the…
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