Opinion
6322-20
11-02-2021
Bernardino A. Santos Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case was on the Court's October 25, 2021 trial calendar for San Francisco, California. On October 1, 2021 respondent moved to dismiss the case for lack of jurisdiction to the extent it seeks review of respondent's determination to give petitioner's spouse relief from joint liability for her 2014 and 2015 taxable years. We must grant this motion, because we do not have jurisdiction to review innocent-spouse determinations when challenged by nonelecting spouses. See Maier v. Commissioner, 360 F.3d 361, 365 (2d Cir. 2004). It is therefore
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted insofar as it relates to the action to review respondent's determination over innocent-spouse relief of the nonpetitioning spouse for tax years 2014 and 2015.