T.C. M em o . 2 0 1 8 -1 8 3

UNITED STATES TAX COURT

K AAM ILYA F. ABDELHADI, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 4 8 1 7-1 7. Fi l edOct o b er 2 9 , 2 0 1 8
.
Ti m o th y C. Ki ng s t o n , fo r p et i t i o n er. Do n iel l e A. Hub b ardan dHo race Cru m p , fo r res p o n d en t .

M EM ORANDUM FINDINGS OF FACT AND OPINION PUGH, Ju d g e: Pet i t io n er s eek s rev i ew u n d er s ect i o n 6 01 5 (e)(1 ) 1 o f
res p o n d en t’ s d et erm i n at i o n thats h e i s n o ten ti t l edt o rel i ef fro m jo in tan d s ev eral

1 Un l es s o th erwi s e i n d i cat ed , al l s ect i o n referen ces are t o th e In t ern al Rev enu e Co de o f 1 98 6 , as am en d edan di n effect atal l rel ev an tt i m es . Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re. Al l m o net ary am ou n t s are ro u n dedt o t h e n eares td o l l ar.- 2
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[* 2 ] l i ab i l i ty

wi th res p ectt o a t ax l i ab i li ty ari s i n g fro m a jo in tFed eral i n co m e t ax retu rn fi l edu n d er h er n am e an du n d er t h e n am e o f Yah y a Ab d el h ad i fo r t ax ab l e y ear 2 0 0 7 . Th e i s s u e we m u s td eci d e i s wh et h er p et i ti o n er i s en t i t l edt o rel i ef fro m jo i n t an ds ev eral l i ab il i ty wi th res p ectt o 2 0 0 7
. FINDINGS OF FACT So m e o f t h e fact s h av e b een s ti p u lat ed an dare s o fo u n d. Th e s t ip u l at ed fact s are i n co rp o rat edi n o u r fi nd i n g s b y th i s referen ce. Pet i t i o n er res i d edi n Al ab am a wh en s h e t im el y fi l edh er p et i t i o n . Pet i t i o ner m etM r. Ab del h ad i i n 2 0 0 1 wh en s h e was 1 8 y ears o l dan d b eg an l i vi n g wi th h i m

o n an do ff i n 2 0 0 3 . Sh e co n t i n u edt o m ai n t ai n a s ep arat e
res i den ce u n t i l 2 0 1 4. In 2 0 0 3 s h e an dM r. Ab del h ad i h ada d au g h t er, an di n 2 0 0 7 th ey h ada s o n. In 2 0 1 1 M r. Ab d el h ad i m arri edan o th er wo m an , b u t th at m arri ag e
en d edi n d iv o rce aft er 4 0 d ay s . Pet it i on er t h en m arri edM r. Ab d el had i i n 2 0 1 4
. Befo re h er m arri ag e p et i t i o n er co ns i d eredh ers el f s i n g l e an du s edh er
m ai d en n am e o f Seb ree o n d o cu m en t s . No n et h el es s , a jo i n tFo rm 1 0 4 0, U.S. In d i v i du al In co m e Tax Retu rn , was fi l edfo r p et i t i o ner an dM r. Ab del h ad i fo r 2 0 0 7 . Pet i t i o n er d i dn o ts ee, rev i ew, o r s ig n th atretu rn ; s h e h as n o t s een i t s i n ce
an d i ti s n o tp art o f t h e reco rd . A refu n dch eck was i ss u ed t o M r. Ab d el had i an d p et i t i o n er (u n d er h er m ai d en n am e). Pet i t i o ner was u naware o f th e refu n dch eckat- 3
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[* 3 ] th e t i m e i twas i s s uedan dd i dn o ten d ors e i t . Th e s i g n atu re t h atd o es ap p ear
o n th e ch eckd o es n o tm at ch p et i t i o n er’ s s i g n atu re o n o ther d o cu m en t s i n th e
reco rd . Th e ad dres s o n the ch eckwas th ato f M r. Ab d el had i ’ s g ro cerys t o re, n o t p et i t i o n er’ s h o m e ad dres s . Pet i t i o n er knew o f t h e g ro cerys t ore i n 2 0 0 7 b ut
wo rk edo n l y

l i m i t edh o u rs th ere (wi th o u tp ay ) b ecau s e s h e h ad t o care fo r a
s p eci al n eed s ch i l d
. Sh e d id n o two rko th erwi s e i n 2 00 7 an dd idn o t fi l e a t ax retu rn fo r 2 0 0 7 . Sh e d i dfi l e ret u rn s fo r 2 0 0 6 an d 2 0 0 8 , an dfo r b o th y ears s h e l i st edh er fi l i n g s t atu s as s i n g l e. OnJ u ly 1 1 , 2 0 11 , wh i l e m eet i n g wi th an In t ern al Rev en u e Serv i ce t ax
ex am i n er, p et i t i o n er s i gn eda Fo rm 8 7 0 , W ai ver o f Res tri ct i o ns o n As s es s m en tan d Co l lect i on o f Defi ci en cy

i n Tax an dAccep t an ce o f Ov eras s es s m en t , an da Fo rm 4 5 4 9 , In co m e Tax Ex am i n at io n Ch an g es . W i th res p ectt o th e 2 0 0 7 t ax y ear t h o s e fo rm s l i st eda t ax l i ab i l i ty fo r h er an dM r. Ab d el h ad i o f $ 2 1 ,7 9 0 , a s ect i o n 6 6 6 2 p en al ty o f $ 4 ,3 5 8 , an d i n t eres to f $ 4 ,0 2 3 fo r a t ot al l i ab i l i ty o f $ 30 ,1 7 1
. Sh e fi l ed jo i n t Fo rm s 1 0 40 wi th M r. Ab del h ad i fo r 2 0 1 4 , 2 0 1 5 , an d2 0 16 an dwas g ran t ed i n n o cen t s p o u s e rel i ef fo r t h o s e y ears . Her p ort i on o f t h e o v erp aym en tfo r t h o s e y ears was as fo l lo ws : $ 7 ,5 2 8 (2 0 1 4 ), $ 9 ,2 2 1 (2 0 1 5 ), an d$ 8 ,1 1 4 (2 0 1 6 ). Bu ti n l et t ers ad v i s i n g h er o f t h es e am o u n t s d at edAp ri l 1 3 , 2 0 1 5 , Ap ri l 2 7 , 2 01 6 , an d M ay 1 5 , 2 0 1 7 , fo r t ax y ears 2 0 1 4 , 2 01 5 , an d2 0 1 6 , res p ect i v el y , res p o n d en tal s o- 4
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[* 4 ] ad v is edh er t hath e wo u l d ap p l y th e fu l l am o un t s o f t h es e refu n ds t o o ffs etth e
o u t s t an d i n g 2 0 0 7 t ax l iab i l i ty . Th e reco rdd o es n o ti n cl ud e t h e d at e o f t h e o ffs et s th em s el v es . Pet i t i o ner fi l edFo rm

8 8 5 7 , Requ es tfo r In no cen t Sp o us e Rel i ef, o n J u n e 1 5 , 2 0 1 5 , s eek in g rel ief u n d er s ect io n 6 01 5 (b ), (c), an d(f) wi th res p ect t o t h e 2 0 0 7 t ax l i ab i l i ty . Res p o n d en t d en iedh er cl ai m o n Decem

b er 2 3 , 2 0 1 6. OPINION I. Bu rd en o f Pro o f Th e t ax p ay er g en eral l y

b ears the b u rd en o f p ro o f wi th res p ectt o wh eth er
s h e i s en t i t l edt o rel i ef u n d er s ect i o n 6 0 15 , s ub jectt o cert ai n ex cep t i o n s . See Ru l e 1 4 2 ; Al tv . Co m

m i s s i o n er, 1 19 T.C. 3 0 6 , 3 1 1 (2 00 2 ). II. J o in t Retu rn Req u i rem en t Gen eral ly , m arri ed t ax p ay ers el ect i n g t o fi l e a jo i ntFed eral i nco m e t ax retu rn are jo i n t l y

an ds ev eral l y

l i ab l e fo r t h e en t ire t ax due fo r t h att ax ab l e y ear. Sec. 6 0 13 (d )(3 ); Bu t ler v . Co m m i s s io n er, 1 1 4 T.C. 2 76 , 2 8 2 (2 0 0 0 ). A s p o u s e
m ay s eekrel i ef fro m

th i s jo i n tan ds ev eral l i ab il i ty u n d er s ect i o n 6 0 1 5 (b ) o r, i f el i g i b l e, m ay

al l o cat e l i ab i l i ty

u n d er s ect i on 6 0 1 5(c). Sec. 6 01 5 (a). If rel i ef i s n o t
av ai l ab l e u n d er s ub sect i o n (b ) o r (c), a req u es t in g s po u s e m ay s eekequ i t ab l e rel ief
u n d er s ub s ect i o n (f).- 5
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[* 5 ] Pet i t i o ner m ai n t ai n edattri al th ats h e was n o tm arri edt o M r. Ab d el h ad i i n 2 0 0 7 , an dres p o n den td o es n o t d i s p u t e h er cl ai m . No r d i ds h e rev i ew, s i g n , o r
ev en see t h e jo i nt Fo rm

1 0 4 0 fi l edb y

M r. Ab d el h ad i fo r 2 00 7 . W e t h erefo re
co n cl u d e th ats h e d i dn o t fi le, an dco u l dn o th av e fi l ed , a v al i djo in tFo rm 1 0 4 0 wi th M r. Ab d el h ad i fo r 2 0 0 7 . See s ec. 6 0 1 3(a). On th at b as i s s h e arg u es th ats h e i s n o tl i ab l e fo r t h e t ax rep o rt edo n th e 2 00 7 jo i n t Fo rm 1 0 4 0 . Res p o n d en td o es
n o td i s p u t e t h e fact s b u tco u n t ers th atb ecau s e p et i t i o ner fi l eda p et i t i o n s eek i n g
rev i ew o f res p on d en t’ s d en i al o f h er cl ai m fo r rel i ef fro m

jo in t an ds ev eral l i ab i l i t y
u n d er s ect i o n 6 0 1 5 (e) (kn o wn as a “ s t an d-al o n e” p et i t i o n), n ota p et i t io n fo r red et erm i n at i o n o f a d efi ci en cy , o u r ju ri s d ict i o n i s l i m i t edt o a d et erm i nat i o n o f wh et h er p et i ti o n er i s en ti t l edt o rel i ef u n d er s ect i o n 6 0 15 , n o twh et h er p et i t i o n er i s l i ab l e fo r t he t ax . W e ag ree wi th res p on d en t . Th e Tax Co u rt i s a co u rto f l i m i t ed juri sd i ct i o n ; th erefo re we m u s ts t artb y
co n si d eri n g th e effect o f o u r co n cl u s i on th at p et i t io n er d i d n o tan d co u l dn o tfi l e a
v al i djo i n tFo rm

1 0 4 0 wi th M r. Ab d el h ad i i n 2 0 0 7 . Juri s d i ct i o n m ay b e qu es ti o n edatan y

t im e b y th e p art i es o r t h e Co u rt . E.g ., Raym o n d v
. Co m m i s s i o n er, 1 1 9 T.C. 1 9 1 , 1 9 3 (2 0 0 2). In a s t an d -al o ne cas e, s u ch as p et i t i on er’ s , s ect i o n 6 0 1 5 (e) g i ves u s juri s d i ct i o n t o d et erm i ne wh eth er rel i ef i s av ai l ab l e u n d er s ect i o n 6 0 1 5 o nl y .- 6
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[* 6 ] Bl o ck

v . Co m m i s si o ner, 1 2 0 T.C. 6 2 , 6 8 (2 00 3 ). Bu twe can g ran trel i ef
u n d er s ect i o n 6 0 1 5 o n l y i f a jo i n tretu rn h as b een fi l ed
. E.g ., Raym o n dv . Co m m i s s i o n er, 1 1 9 T.C. at1 9 5-1 9 7 . W e al s o h av e h el d t h atth e fi l in g o f a jo i n t retu rn i s a co n di t i o n fo r rel ief u n d er s ect i o n 6 0 1 5 b u tn o tfo r o ur rev i ew o f t h e d en ial o f a cl ai m

fo r rel i ef. Go rm el ey

v . Co m m i s s i o n er, T.C. M em o . 2 0 0 9 -2 5 2. Becau s e p et i t i o n er d i dn otfi l e a jo i n tretu rn , th ere i s n o rel i ef we can g ran tu n d er
s ect i on 6 0 1 5 . An dwe d o n o th av e ju ri s d ict i o n t o o rd er res p o nd en tt o refu ndan y
am ou n t s al th ou g h s h e m ay b e en t i t l edt o fi l e a cl ai m fo r refu n do n th e b as i s th at
s h e was n o tl i ab l e fo r t h e t ax p ai dt o ward M r. Ab d el h ad i ’ s 2 0 07 t ax l i ab i l it y wi t h h er ret ai n edrefu n d s fo r 2 01 4 , 2 0 1 5, an d2 0 1 6
. 2 An dwe d o n o t h av e eq u i t ab l e p o wers t o ex p an do u r s tatut o ri l y p res cri b edjuri s d i ct i o n n o m at t er h o wu n fai r t h e ci rcu m s t an ces m ay

s eem . See, e.g ., Co m

m i s s i o n er v . M cCo y , 4 8 4 U.S. 3 , 7 (1 9 8 7); Bo ku m

v . Co m m i s s i on er, 9 9 2 F.2 d1 1 3 6 , 1 14 0 (1 1 th Ci r. 1 9 9 3 ), aff’ g T.C. M em o. 1 9 9 0 -2 1 ; W o o ds v . Co m m i ss i on er, 9 2 T.C. 7 76 , 7 8 4 -7 8 5 (1 9 8 9 ). Fi n al l y , we can n o tam en d p l ead i n g s as p et i t i o n er req u es t s t o g i v e u s juri sd i ct i o n t o o rd er a

2 Sec. 6 5 1 1 (a) req u i res th ata cl ai m fo r cred i to r refu n d o f ano v erp aym en to f an y t ax i n res p ecto f wh i ch th e t ax p ay er i s req u iredt o fi l e a ret u rn b e fi l edwi th i n th ree y ears fro m th e t i m e t h e ret u rn was fi l edo r t wo y ears fro m th e t i m e t h e t ax was p ai d , wh ich ev er p eri o dex p i res l at er. Th e i s s u es o f wh eth er t h e t i m e fo r cl ai m i ng a refu n dh as l ap s edfo r t h e t h ree o v erp aym en ts res p on d en tret ai n edt o o ffs etM r. Ab d el h ad i ’ s 2 0 0 7 t ax l i ab i l i ty , o r wh et h er h er i n n o cen ts p o u s e cl ai m s h o u ldb e co n s tru edas a cl ai m fo r refu n d, are n o tb efo re u s .- 7
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[* 7 ] refu ndo f an o v erp aym en tev en th o u gh i tap p ears th ats h e was n o tjo i n t l y an d
s ev eral l y l i ab l e fo r t h e t ax o wedb y M r. Ab del h ad i fo r 2 0 0 7
. See s ecs . 6 2 1 3 (a), 6 5 1 2 (b ) (g en eral l y res tri ct i n g th e Co u rt ’ s juri sd i ct i o n t o o rd er refu n ds t o cas es i n wh i ch a p et i t i on fo r red et erm i n at i o n o f a d efi ci en cy h as b een fi l ed ); Ru l e 4 1 (a) (b arri n g am en d m en t s aft er ex p i rat i o n o f t im e fo r fi l i n g a p et i t i o n i f t h e am en d m en t
wo u l dco n fer ju ri s d i ct i o n o v er a m at t er t h at was n o tal read y wi th in th e Co u rt ’ s juri s d i ct i o n u n d er t he p et i t i o n ). W e h av e co n s id eredal l o th er arg u m en t s m ad e an dfact s p res en t edi n reach i n g o u r d eci s i o n , an d, t o t h e ex t en t n o td i s cu s s ed ab o v e, we co n cl ud e t h at th ey are m o o t , i rrel ev an t , o r wi th o utm eri t. To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t eredfo r
res p o nd en t .