Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-05-01110/USCOURTS-ca8-05-01110-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Nancy A. Sjodin
Appellant

Document Text:

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 05-1110

___________

Nancy A. Sjodin, *

*

Appellant, *

* Appeal from the United States

v. * Tax Court.

*

Commissioner of Internal Revenue, * [UNPUBLISHED]

*

Appellee. *

___________

Submitted: May 24, 2006

Filed: May 30, 2006

___________

Before RILEY, MAGILL, and GRUENDER, Circuit Judges.

___________

PER CURIAM.

Nancy Sjodin appeals from an order of the tax court holding that the Internal

Revenue Service (IRS) had not abused its discretion in denying Sjodin innocent

spouse relief under the Internal Revenue Code, 26 U.S.C. § 6015(f). We need not

consider the merits of Sjodin’s claim for relief because we conclude that the tax court

lacked jurisdiction over her petition for review.

Sjodin filed joint tax returns with her husband for tax years 1987, 1988, 1990,

and 1992, each of which “reflected tax due which was not paid at the time of filing.”

The IRS did not assess deficiencies against the Sjodins for any of these tax years.

Sjodin petitioned the IRS for innocent spouse relief from the unpaid tax liability under

Appellate Case: 05-1110 Page: 1 Date Filed: 05/30/2006 Entry ID: 2049949
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26 U.S.C. § 6015(f) (taking into account all facts and circumstances, Secretary may

relieve taxpayer of liability if it is inequitable to hold individual liable for unpaid tax

or any deficiency, and relief is not available under subsection (b) or (c)), and in April

2003, the IRS issued a Notice of Determination denying her request. Sjodin appealed

that decision to the tax court, which concluded on the merits that the IRS had not

abused its discretion in denying Sjodin relief. Sjodin appealed the tax court decision

to this court.

This circuit has recently concluded that the issuance of a deficiency by the IRS

is a prerequisite for tax court jurisdiction over a petition for review from an IRS

determination regarding relief available under § 6015. See 26 U.S.C. § 6015(e)(1);

Bartman v. Comm’r, 2006 WL 1147265, *2 (8th Cir. May 2, 2006) (under § 6015(e),

tax court lacks jurisdiction over petition for review from an IRS determination

regarding availability of § 6015(f) relief, unless deficiency has been asserted against

taxpayer); see also Comm’r v. Ewing, 439 F.3d 1009, 1012-14 (9th Cir. 2006) (same).

Thus, we vacate the tax court’s decision and remand with instructions that it dismiss

the petition for lack of jurisdiction. See Bartman, 2006 WL 1147265, at *3 (vacating

tax court’s finding that petitioner’s claim regarding one tax year at issue was timebarred because court lacked jurisdiction over issue). 

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Appellate Case: 05-1110 Page: 2 Date Filed: 05/30/2006 Entry ID: 2049949