Vu v. Comm'r

• Decision Date: 08 November 2016
• Docket Number: Docket No. 21661-14S.,T.C. Summary Opinion 2016-75
• Parties: AMANDA N. VU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
• Court: U.S. Tax Court

AMANDA N. VU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

T.C. Summary Opinion 2016-75

Docket No. 21661-14S.

UNITED STATES TAX COURT

November 8, 2016

Amanda N. Vu, pro se.

Miles B. Fuller and Stephen I. Josephy, for respondent.

SUMMARY OPINION

ASHFORD, Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed.¹Pursuant to section 7463(b), the decision to be entered is not reviewable by any other Court, and this opinion shall not be treated as precedent for any other case.

This case is before the Court on respondent's motion to dismiss for lack of jurisdiction on the ground that the petition herein was not timely filed within the periods prescribed by section 6015(e)(1)(A). As explained below, we will grant respondent's motion to dismiss.

Background

The petition underlying this proceeding was filed on September 12, 2014, with the envelope in which the petition was mailed bearing a U.S. Postal Service postmark of September 8, 2014. Petitioner signed and dated the petition September 2, 2014. Petitioner resided in New Mexico at the time the petition was filed with the Court.

In her petition, petitioner alleged disagreement with a notice of determination that she claimed was issued by respondent's office in Albuquerque, New Mexico, on June 12, 2014. Attached to the petition was respondent's "Innocent Spouse Relief Lead Sheet" dated June 4, 2014, with respect to the 2011 joint Federal income tax return (joint return) for petitioner and her then husband, Vincent T. Nguyen (Mr. Nguyen),² and designated "Workpaper #615". The document reads in part:

Conclusion:(Reflects the final determination on the issue.)

Conclusion for 6015(b):

Note: A summary of your conclusion should go here. Ensure that reference is made as to what factors are met if allowing or granting partial relief, and what factors are not met

It was concluded that the Taxpayer does not meet innocent spouse relief under IRC 6015(b).

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Conclusion for 6015(c):

Note: A summary of your conclusion should go here. Ensure that reference is made as to what factors are met if allowing or denying partial relief, and what factors are not met if disallowing or granting partial relief.

It was concluded that the Taxpayer does not meet innocent spouse relief under IRC 6015(c).

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Conclusion for 6015(f):

Note: A summary of your conclusion should go here.

It was concluded that the Taxpayer does not meet innocent spouse relief under IRC 6015(f).

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Conclusion for 66(c):

It was concluded that the Taxpayer does not meet innocent spouse relief under IRC 66(c).

In her petition, petitioner stated that she disagreed with respondent's determination to deny her "relief from joint and several liability on a joint return" and requested that the Court grant her relief under section 6015(b), (c), or (f) because (1) she had no knowledge of the 2011 understatement of tax on the date the joint return was filed, (2) Mr. Nguyen handled all business and household finances and did not want her involved, (3) it would be inequitable to hold her liable for the 2011 deficiency, and (4) she would suffer economic hardship if equitable relief is not granted.³

Thereafter, on January 27, 2015, respondent filed a motion to dismiss for lack of jurisdiction on the ground that as of the date the petition herein was filed no notice of determination, notice of deficiency, or any other document required to form the basis for a petition in this Court had been sent to petitioner with respect to the taxable year shown in the petition. In support of his motion respondent attached a copy of his certified mailing list, i.e., the substitute U.S. Postal Service Form 3877, reflecting that on October 9, 2014, he mailed to petitioner at anaddress in Albuquerque, New Mexico, Letter 3279, designated "FINAL DETERMINATION", which denied her relief from joint and several liability under section 6015(b), (c), and (f) for the 2011 taxable year.⁴ The certified mailing list also reflects that on the same day, a joint notice of deficiency was mailed to petitioner and Mr. Nguyen for the 2011 taxable year to the same Albuquerque, New Mexico address, and to an address in Rio Rancho, New Mexico.⁵

Petitioner did not respond to respondent's motion to dismiss despite an order of this Court directing her to do so. Pursuant to notice, this matter was called for hearing when the case was called from the calendar for the trial sessionof the Court at Albuquerque, New Mexico, on June 1, 2015. Petitioner and counsel for respondent appeared and were heard with regard to respondent's motion to dismiss.

Admitted into evidence at the hearing was a copy of petitioner's Form 8857, Request for Innocent Spouse Relief, signed and dated by petitioner February 28, 2014, and stamped received by respondent on March 24, 2014. Petitioner testified that a friend had assisted her with completing the form and that, to her knowledge, the friend (who did not testify at the hearing) "mailed [it] out within like a week or so". Petitioner acknowledged that she should have mailed the form herself to have a record of when it was actually mailed, but she did not do so.

Regarding the "Innocent Spouse Relief Lead Sheet" dated June 4, 2014, the evidentiary record is silent as to this document, except that respondent's counsel at the hearing referred to it as "the examiner's report" with respect to the issue of petitioner's entitlement to relief from joint and several liability. Neither petitioner nor respondent addressed how or when this document was provided to petitioner and when she actually received it. Petitioner also made no mention of the June 12, 2014, notice of determination she claimed to be disputing. Instead, she testified that she filed her petition with the Court after having waited six months from the date she signed her request for relief, February 28, 2014, and not "see[ing] any mail from the IRS about their determination".

Discussion

This Court is a court of limited jurisdiction. Sec. 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). We may exercise our jurisdiction only to the extent expressly provided by statute. Medeiros v. Commissioner, 77 T.C. 1255, 1259 (1981); Breman v. Commissioner, 66 T.C. 61, 66 (1976). Nevertheless we have jurisdiction to determine in any case whether we have jurisdiction over that case. Kluger v. Commissioner, 83 T.C. 309, 314 (1984); Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999, 1001-1002 (1978). Jurisdiction must be shown affirmatively, and petitioner, as the party invoking our jurisdiction, has the burden of proving that we have jurisdiction over her case. See, e.g., John C. Hom & Assocs., Inc. v. Commissioner, 140 T.C. 210, 212 (2013) (holding that jurisdiction is determined at the time a petition is filed); Wise Guy Holdings, LLC v. Commissioner, 140 T.C. 193, 198-199 (2013); David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff'd, 22 F. App'x 837 (9th Cir. 2001); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); La. Naval Stores, Inc. v. Commissioner, 18 B.T.A. 533, 536 (1929); Consol. Cos., Inc. v. Commissioner, 15 B.T.A. 645, 651 (1929).

Section 6015(e) vests the Court with jurisdiction to review actions for determination of relief from joint and several liability under section 6015. See Rule 320(b). As with our jurisdiction over deficiency actions, see sec. 6213(a), Congress has set specific time limits within which petitions for such review must be filed for this Court to exercise jurisdiction over them, sec. 6015(e)(1)(A); Pollock v. Commissioner, 132 T.C. 21, 30-32 (2009). Specifically, section 6015(e)(1) provides as follows:

(1) In general.--In the case of an individual against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply, or in the case of an individual who requests equitable relief under subsection (f)--

(A) In general.--In addition to any other remedy provided by law, the individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed--

(i) at any time after the earlier of--

(I) the date the Secretary mails, by certified or registered mail to the taxpayer's last known address, notice of the Secretary's final determination of relief available to the individual, or

(II) the date which is 6 months after the date such election is filed or request is made with the Secretary, and

(ii) not later than the close of the 90th day after the date described in clause (i)(I).

In other words, there are two possible times within which a taxpayer can petition the Tax Court (and consequently the Tax Court shall have jurisdiction) to determine what section 6015 relief, if any, is available to the taxpayer: (1) within 90 days of the Commissioner's mailing of a notice of his final determination of relief to the taxpayer, or (2) if the Commissioner has not yet mailed such a notice, at any point after six months has transpired since the taxpayer's request for relief was "filed" or "made" with the Commissioner. Assessing whether petitioner has met the requirements of section 6015(e)(1)(A) thus requires us to determine two dates: (1) the date on which respondent mailed the notice of his final determination to petitioner, and (2) the date on which petitioner's request for relief from joint and several liability on the Form 8857 was "filed" or "made" with respondent.

(1) Mailing Date of Respondent's Notice of Final Determination

Respondent presents clear evidence regarding the first date, providing a copy of his certified mailing list showing that on October 9, 2014, respondent mailed a final determination letter to petitioner. In her petition, however, petitioner alludes to two other possible dates, stating therein that she disagrees with a notice of determination she claims that respondent issued on June 12, 2014, and attaching to...