Maier v. Comm'r
United States Tax Court
P filed a petition with the Court challenging R's administrative determination granting his former spouse relief from joint and several liability on joint returns pursuant to sec. 6015(f), I.R.C. R moved to dismiss for lack of jurisdiction.
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P filed a petition with the Court challenging R's administrative determination granting his former spouse relief from joint and several liability on joint returns pursuant to sec. 6015(f), I.R.C. R moved to dismiss for lack of jurisdiction. Held: The Court will grant R's motion and dismiss this case for lack of jurisdiction on the ground that R did not issue a notice of deficiency to P, nor did R make any other determination with regard to P that would confer jurisdiction on the Court.
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and. adopts the opinion of the Chief Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. As explained in detail below, we shall grant respondent’s motion to dismiss.
Background
John Maier III (petitioner) filed joint Federal income tax returns with…
2Cases cited12 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Commissioner v. McCoySupreme Court of the United States · 1987
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Billings v. Comm'rUnited States Tax Court · 2006
- John Maier, III v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2004
- Pollock v. Comm'rUnited States Tax Court · 2009
- Rosenthal v. Comm'rUnited States Tax Court · 2004
- Kovitch v. Comm'rUnited States Tax Court · 2007
15 more not listed; retrieve them via the Exa API.