Baranowicz

BACKGROUND

Baranowicz and Baran were married in 1966. During the years 1979, 1980, 1981, and 1982, the couple took pass- through depreciation deductions attributable to limited part- nership interests in equipment leasing ventures similar to those deemed improper tax shelters. See, e.g., Whitmire v. Commissioner, 178 F.3d 1050 (9th Cir. 1999); Waters v. Commissioner, 978 F.2d 1310 (2d Cir. 1992); Young v. Com- missioner, 926 F.2d 1083 (11th Cir. 1991). The Internal Reve- nue Service (“IRS”) subsequently issued a notice of deficiency for the amount of the deductions the couple had claimed.

After the couple divorced, Baran filed for “innocent spouse” relief pursuant to § 6015(b) and (c), maintaining that the deficiencies were solely allocatable to her ex-husband. The Commissioner granted her request, relieving Baran of lia- bility for the deficiencies. Baranowicz objected, but the Tax Court also found that Baran was entitled to “innocent spouse” relief under I.R.C. § 6015(c). Baranowicz now appeals the Tax Court’s determination.

DISCUSSION

As a threshold matter, the Commissioner challenges our jurisdiction, contending that Baranowicz lacks standing to appeal from the Tax…