TAX COURT OPINION

Case: Yolanda Briones
Docket Number: 7994-11
Judge: Kroupa
Opinion Type: bench
Filed: 12/29/2011
Pages: 7

UNITED STATES TAX COURT WASHINGTON, DC 20217 RMM YOLANDA BRIONES, Petitioner, Docket No. 7994-11 COMMISSIONER OF INTERNAL REVENUE, Respondent. O R D E R Pursuant to Rule 152 (b), Tax Court Rules of Practice and Procedure, it is ORDERED that the Clerk of the Court shall transmit the to petitioner and to respondent a copy of transcript of the above case before Judge Diane L. Kroupa at San Antonio, Texas, on December 14, 2011, containing her oral the proceedings of the pages of findings of fact and opinion. In accordance with the oral findings of fact and opinion, Respondent's Motion to Dismiss for Lack of Jurisdiction will be granted. (Signed) Diane L. Kroupa Judge Dated: Washington, D.C. December 29, 2011 SERVED Dec 30 2011 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 3 Bench Opinion by Judge Diane L. Kroupa Briones v. Commissioner Docket No. 7994-11 December 14', 2011 THE COURT HAS DECIDED TO RENDER ORAL FINDINGS OF FACT AND OPINION IN THIS CASE AND THE FOLLOWING REPRESENTS THE COURT'S ORAL FINDINGS OF FACT AND OPINION. THESE RAL FINDINGS OF FACT AND OPINION SHALL NOT BE RELIED ÜPON AS PRECEDENT IN ANY OTHER CASE. This bench opinion is made pursuant to the authority granted by section 7459(b).and Rule 152. All section references are to the Internal Revenue Code for the.year at issue, and all Rule references are to the Tax Court Rules ðf Practice and Procedure. This case rises from a request for relief from joint and several liability under section 6015(f) with respect to petitioner's unpaid taxes for 1997. This case is before ¼he Court on respondent's Motion to Dismiss For Lack of Jurisdiction filed July 21, 2011. Respondent mov s to dismiss this case on the ground that petitionër failed to file the petition within the time prescribed by section 6015(e) or section 7502. The Coµrt set respondent's motion to dismiss for hearing on the Court's December 12, 2011, trial session in San Antonio, Texas. Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Petitioner failed to appear at the hearing. Sheila Pattison appeared on behalf of respondent. The issue for declslon 1s whether petitioner timely filed with this Court a petition for relief from joint and several liability under section 6015 (f) with respect to the unpai taxes for 1997. We hold she did not and therefore we shall grant respondent's motion to dismiss. FINDINGS OF FACT The record establishes or the parties do not dispute the followin facts . Petitioner resided in Texas at the time sh filed the petition in this case. Petitioner and her then-spouse reported but did not fully pay their tax liability for 1997. Petitioner and her then-spouse divorced in 2000. Subsequently, petitioner filed with respondent a Form 8857, Request for Innocent Spouse Relief, dated September 13, 2000, seeking equitable relief from joint and several liability with respeþt to the 1997 underpayment . Respondent determined that petitioner was not entitled to equitable relief inder section 6015 (f) in a Notice of Final Determination (original determination notice), dated October 19, 2001, and sent by certified mail to petitioner's last known address. The original determination notice stated that petitioner had 90 Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 days from the date of the notice to file a petition with this Court contesting respondent's determination. Petitioner did not petition this Court within the 90-day period. About 9-1/2 years later, petitioner filed with respondent a sebond Form 8857 seeking equitable relief under sectioni 6015(f) with respect to the 1997 underpayment. Respondent sent petitioner a Notice of Determination (second determination notice) denying petitioner's request for equitable relief under section 6015(f) with respect to the 1997 underpayment. Petitioner filed the petition with this Court for review of respondent's decision denying her second request for equitable relief. Respondent filed a motion to dismiss for lack of jurisdiction, including the declaration of Gail Thompson, a Revenue Agent Reviewer, that verified the original determination notice was mailed to petitioner's last known address on October 19, 2001, not the second determination notice dated 2010 ·seht to petitioner. Petitioner filed an objection to respondent's dismissal motion. A hearing òn respondent's motion was held in San Antonio, Texas on December 12, 2011. Counsel for respondent appeared and argued in support of the pending motion. Petitioner neither appeared at trial Heritage Reporting Corporation (;202) 628-4888 . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 6 nor filed a written statement pursuant to Rule 50(c). OPINION We now address whether petitioner timely filed with this Court the petition for equitable relief for 1997. The Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Petitioner seeks equitable relief under section 6015(f). The time for filing a timely etition is after the earlier of (1) the date the IRS mails to the taxpayer's last known address a final notice of determination denying relief, or (2) a date 6 months after the date the request for relief was filed with the IRS, and not later than the close of the 90th day after the IRS mails the final notice of determination. There is no dispute that the petition failed to be filed within 90 days of the.original determination notice. Additionally, the fact that the petition was filed within 90 days of the second determination notice issued by respondent does not confer upon this Court jurisdiction to review respondent's denial of petitioner's request for equitable relief with respect to the 1997 underpayment. Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 A qualifying request for equitable relief under section 6015(f) is the first timely claim for relief from joint and several liability for the tax year for which relief is sought. Sec. 1.6015-1(h) (5), Income Tax Regs. A requesting spouse is entitled to only one final administrative determination for a given assessment. Sec. 1.6015-5(c), Income Tax Regs. The only exception to that rule applies to requests for allocation of liability under section 6015(c), which does not apply¡here due to an underpayment. Sec. 1.6015-1(h) (5), Income Tax Regs. Respondent!contends, and petitioner does not dispute, that petitioner sought an administrative .determination of equitable relief with respect to the 1997 underpayment iniboth her initial and second Form 8857. Moreover, respondent contends and petitioner does not dispute that petitioner fails to come within the limited exceptioË. Sec. 1.6015-1(h) (5), Income Tax Regs. Accordingly, petitioner's second Form 8857 was not a qualifying request for relief, and petitioner was not entitled to a second final administrative determination of relief with respect to her second Form 8857. See secs. 1.6015-1(h) (5), 1.6015-5(c), Income Tax Regs. Additionally, the second determination notice that she received in response to Heritage Reporting Corporation (202) 628-4888 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 her second Form 8857 did not constitute a notice of final determination. Sec. 6015 (e) (1) (A) (i) (1) . Consequently, because petitioner failed to timely petition this Court within 90 days of the original determination notice issued October 19, 2001, this Court lacks jurisdiction. Decision will be entered for respondent and we shall grant respondent's Motion to Dismiss for Lack of Jurisdiction. An appropriate order will be issued granting respondent ' s motion to dismiss for lack of jurisdiction. THIS CONCLUDES THE COURT'S ORAL FINDINGS. OF FACT AND OPINION IN '1'HIS CASE. (Whereupon, at 10:18 a.m., the bench opinion in the above-entitled matter was concluded.) // // // // // // // // // // // Heritage Reporting Corporation (202) 628-4888