Pollock v. Comm'r
United States Tax Court
P sought relief from joint liability for unpaid taxes under sec. 6015, I.R.C. R sent her a notice of determination denying relief, but at a time before Congress gave the Tax Court jurisdiction to review such denials. R then sought to collect the taxes in a lien-enforcement action. This prompted the District Court hearing the lien-enforcement action to invoke the doctrine of equitable tolling and give P 30 days to file a petition with the Tax Court.
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P sought relief from joint liability for unpaid taxes under sec. 6015, I.R.C. R sent her a notice of determination denying relief, but at a time before Congress gave the Tax Court jurisdiction to review such denials. R then sought to collect the taxes in a lien-enforcement action. This prompted the District Court hearing the lien-enforcement action to invoke the doctrine of equitable tolling and give P 30 days to file a petition with the Tax Court. P filed her petition within the time limit set by the District Court's order. R moved to dismiss for lack of jurisdiction because P filed her…
1Opinion of the Court
OPINION
Holmes, Judge:
The irs sent Arlene Pollock a notice of determination denying her request for innocent-spouse relief on April 27, 2006. She filed a petition seeking review of that notice more then a year later on August 9, 2007. The Code gives taxpayers only 90 days to file. Pollock waited 469 days. Do the math, the Commissioner tells us, and dismiss her petition for lack of jurisdiction.
Not so fast, says Pollock. On the day that the Commissioner mailed his notice of determination, the Government’s position was that the Tax Court lacked jurisdiction to review it. This position had…
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