[565]*565
Opinion
SULLIVAN, C. J.
Following our grant of certification,1 the petitioner, Anthony W. Oliphant, appeals from the judgment of the Appellate Court affirming the habeas court’s sua sponte dismissal of his petition for a writ of habeas corpus. The petitioner’s principal claim is that the Appellate Court improperly concluded that the habeas court lacked subject matter jurisdiction over his petition because he was not in “custody” within the meaning of General Statutes § 52-4662 when his petition was filed. We disagree and affirm the judgment of the Appellate Court.
The opinion of the Appellate Court sets forth the following facts and procedural history. “On April 25, 1995, the petitioner was convicted of two crimes under docket numbers CR7-16272 and CR7-163805. On CR716272, he was sentenced to incarceration for one year; on CR7-163805 he was sentenced to incarceration for three months to run consecutive to the one year term [566]*566for a total effective sentence of fifteen months incarceration (April sentences or April convictions). On September 1, 1995, the petitioner was convicted on another charge and sentenced to fifteen years of incarceration, execution suspended after seven years, with five years of probation (September sentence or September conviction). The September sentence was to run concurrent to the April sentences. One hundred and twenty-nine days passed between the imposition of the April sentences and the imposition of the September sentence.” Oliphant v. Commissioner of Correction, 83 Conn. App. 10, 11, 847 A.2d 1080 (2004).
Thus, the petitioner’s April sentences ran for 129 days before the concurrent September sentence was imposed. After the concurrent sentence was imposed, the April sentences and the September sentence overlapped until the April sentences expired. On December 3, 1998, the petitioner, acting pro se, filed the present petition for a writ of habeas corpus. At that time, the April sentences had expired fully and he was serving only the September sentence.
The petition consisted of a preprinted form. “In the space provided to list sentences . . . the petitioner listed only the April sentences. On the form the petitioner claimed, inter alia, that his right to be free of double jeopardy was violated, that his attorney failed to contact certain witnesses and threatened other witnesses, that he was the victim of selective or vindictive prosecution and that he was not tried by an impartial jury. The form allowed the petitioner to challenge the legality of his convictions or the terms of his confinement. The form provided that it was to be used to challenge either the former or the latter, but not both. The petitioner challenged only the underlying convictions and not his confinement. Appended to the form were two typed pages containing a litany of allegations, including: a conspiracy had been formed against the [567]*567petitioner because he had made a civil rights complaint; the petitioner’s name had been changed without his consent, which led to the denial of telephone privileges during his trials; a conflict existed between him and his attorney; and his attorney was ineffective for a variety of reasons.
“The court, Pittman, J., dismissed the petitioner’s telephone claim as moot. Subsequently, a special public defender was assigned to represent the petitioner. Thereafter, the special public defender moved to withdraw claiming that there were no nonfrivolous claims that she could present. The petitioner opposed that motion. On June 12, 2002, the court, R. Robinson, J., dismissed the petition3 and allowed the special public defender to withdraw.
“In dismissing the petition, the [habeas] court noted that the petitioner had finished serving the April sentences, which were the subject of the present habeas action. The court held that in order for a habeas court to have jurisdiction over a habeas matter, the petitioner must be in custody. In the instant action, the petitioner was not in the custody of a Connecticut facility or official, or on a Connecticut based probation or parole for the subject convictions [the April convictions] at the time of the filing of said petition. This court does not have jurisdiction to grant the [petitioner the relief that he seeks and, therefore, this matter must be dismissed.” (Internal quotation marks omitted.) Id., 11-12.
The petitioner appealed from the judgment of the habeas court to the Appellate Court, which affirmed the habeas court’s judgment of dismissal. Id., 16. This certified appeal followed.
[568]*568The petitioner claims on appeal that the Appellate Court improperly failed to construe liberally his pro se habeas petition when it concluded that the petition did not challenge his unexpired September conviction. Alternatively, he claims that, even if the petition is construed as challenging the April convictions, the Appellate Court improperly concluded that the habeas court lacked subject matter jurisdiction. Specifically, he argues that he was in custody under the challenged April sentences at the time his petition was filed. Additionally, the petitioner claims that the Appellate Court improperly affirmed the habeas court’s dismissal of his habeas petition sua sponte without notice or a hearing. We reject the petitioner’s first two claims and decline to address his third claim because it is outside the scope of the question certified for review by this court. See Practice Book § 84-9.4
As a preliminary matter, we set forth the standard of review. “The standard of review of a motion to dismiss is . . . well established. In ruling upon whether a complaint survives a motion to dismiss, a court must take the facts to be those alleged in the complaint, including those facts necessarily implied from the allegations, construing them in a manner most favorable to the pleader. ... A motion to dismiss tests, inter alia, whether, on the face of the record, the court is without jurisdiction. . . . [Bjecause [a] determination regarding a trial court’s subject matter jurisdiction is a question of law, our review is plenary.” (Internal quotation marks omitted.) Neiman v. Yale University, 270 Conn. 244, 250-51, 851 A.2d 1165 (2004). “This court has often stated that the question of subject matter jurisdiction, because it addresses the basic competency [569]*569of the court, can be raised by any of the parties, or by the court sua sponte, at any time.” (Internal quotation marks omitted.) ABC, LLC v. State Ethics Commission, 264 Conn. 812, 822-23, 826 A.2d 1077 (2003).
I
Because it is undisputed that the petitioner was in custody on his September conviction within the meaning of § 52-466 when he filed his habeas petition, we first address the petitioner’s claim that the Appellate Court failed to construe his petition broadly as an attack on his September conviction. The petitioner cites Estelle v. Gamble, 429 U.S. 97, 97 S. Ct. 285, 106, 50 L. Ed. 2d 251 (1976), for the proposition that courts must construe pro se pleadings liberally.5
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[565]*565
Opinion
SULLIVAN, C. J.
Following our grant of certification,1 the petitioner, Anthony W. Oliphant, appeals from the judgment of the Appellate Court affirming the habeas court’s sua sponte dismissal of his petition for a writ of habeas corpus. The petitioner’s principal claim is that the Appellate Court improperly concluded that the habeas court lacked subject matter jurisdiction over his petition because he was not in “custody” within the meaning of General Statutes § 52-4662 when his petition was filed. We disagree and affirm the judgment of the Appellate Court.
The opinion of the Appellate Court sets forth the following facts and procedural history. “On April 25, 1995, the petitioner was convicted of two crimes under docket numbers CR7-16272 and CR7-163805. On CR716272, he was sentenced to incarceration for one year; on CR7-163805 he was sentenced to incarceration for three months to run consecutive to the one year term [566]*566for a total effective sentence of fifteen months incarceration (April sentences or April convictions). On September 1, 1995, the petitioner was convicted on another charge and sentenced to fifteen years of incarceration, execution suspended after seven years, with five years of probation (September sentence or September conviction). The September sentence was to run concurrent to the April sentences. One hundred and twenty-nine days passed between the imposition of the April sentences and the imposition of the September sentence.” Oliphant v. Commissioner of Correction, 83 Conn. App. 10, 11, 847 A.2d 1080 (2004).
Thus, the petitioner’s April sentences ran for 129 days before the concurrent September sentence was imposed. After the concurrent sentence was imposed, the April sentences and the September sentence overlapped until the April sentences expired. On December 3, 1998, the petitioner, acting pro se, filed the present petition for a writ of habeas corpus. At that time, the April sentences had expired fully and he was serving only the September sentence.
The petition consisted of a preprinted form. “In the space provided to list sentences . . . the petitioner listed only the April sentences. On the form the petitioner claimed, inter alia, that his right to be free of double jeopardy was violated, that his attorney failed to contact certain witnesses and threatened other witnesses, that he was the victim of selective or vindictive prosecution and that he was not tried by an impartial jury. The form allowed the petitioner to challenge the legality of his convictions or the terms of his confinement. The form provided that it was to be used to challenge either the former or the latter, but not both. The petitioner challenged only the underlying convictions and not his confinement. Appended to the form were two typed pages containing a litany of allegations, including: a conspiracy had been formed against the [567]*567petitioner because he had made a civil rights complaint; the petitioner’s name had been changed without his consent, which led to the denial of telephone privileges during his trials; a conflict existed between him and his attorney; and his attorney was ineffective for a variety of reasons.
“The court, Pittman, J., dismissed the petitioner’s telephone claim as moot. Subsequently, a special public defender was assigned to represent the petitioner. Thereafter, the special public defender moved to withdraw claiming that there were no nonfrivolous claims that she could present. The petitioner opposed that motion. On June 12, 2002, the court, R. Robinson, J., dismissed the petition3 and allowed the special public defender to withdraw.
“In dismissing the petition, the [habeas] court noted that the petitioner had finished serving the April sentences, which were the subject of the present habeas action. The court held that in order for a habeas court to have jurisdiction over a habeas matter, the petitioner must be in custody. In the instant action, the petitioner was not in the custody of a Connecticut facility or official, or on a Connecticut based probation or parole for the subject convictions [the April convictions] at the time of the filing of said petition. This court does not have jurisdiction to grant the [petitioner the relief that he seeks and, therefore, this matter must be dismissed.” (Internal quotation marks omitted.) Id., 11-12.
The petitioner appealed from the judgment of the habeas court to the Appellate Court, which affirmed the habeas court’s judgment of dismissal. Id., 16. This certified appeal followed.
[568]*568The petitioner claims on appeal that the Appellate Court improperly failed to construe liberally his pro se habeas petition when it concluded that the petition did not challenge his unexpired September conviction. Alternatively, he claims that, even if the petition is construed as challenging the April convictions, the Appellate Court improperly concluded that the habeas court lacked subject matter jurisdiction. Specifically, he argues that he was in custody under the challenged April sentences at the time his petition was filed. Additionally, the petitioner claims that the Appellate Court improperly affirmed the habeas court’s dismissal of his habeas petition sua sponte without notice or a hearing. We reject the petitioner’s first two claims and decline to address his third claim because it is outside the scope of the question certified for review by this court. See Practice Book § 84-9.4
As a preliminary matter, we set forth the standard of review. “The standard of review of a motion to dismiss is . . . well established. In ruling upon whether a complaint survives a motion to dismiss, a court must take the facts to be those alleged in the complaint, including those facts necessarily implied from the allegations, construing them in a manner most favorable to the pleader. ... A motion to dismiss tests, inter alia, whether, on the face of the record, the court is without jurisdiction. . . . [Bjecause [a] determination regarding a trial court’s subject matter jurisdiction is a question of law, our review is plenary.” (Internal quotation marks omitted.) Neiman v. Yale University, 270 Conn. 244, 250-51, 851 A.2d 1165 (2004). “This court has often stated that the question of subject matter jurisdiction, because it addresses the basic competency [569]*569of the court, can be raised by any of the parties, or by the court sua sponte, at any time.” (Internal quotation marks omitted.) ABC, LLC v. State Ethics Commission, 264 Conn. 812, 822-23, 826 A.2d 1077 (2003).
I
Because it is undisputed that the petitioner was in custody on his September conviction within the meaning of § 52-466 when he filed his habeas petition, we first address the petitioner’s claim that the Appellate Court failed to construe his petition broadly as an attack on his September conviction. The petitioner cites Estelle v. Gamble, 429 U.S. 97, 97 S. Ct. 285, 106, 50 L. Ed. 2d 251 (1976), for the proposition that courts must construe pro se pleadings liberally.5 Although the federal rule of construction for pro se pleadings is not binding on this court, Connecticut follows a similar rule of construction. “[I]t is the established policy of the Connecticut courts to be solicitous of pro se litigants and when it does not interfere with the rights of other parties to construe the rules of practice liberally in favor of the pro se party. . . . The modem trend . . . is to construe pleadings broadly and realistically, rather than narrowly and technically.” (Citation omitted; internal quotation marks omitted.) Hill v. Williams, 74 Conn. App. 654, 655-56, 813 A.2d 130, cert. denied, 263 Conn. 918, 822 A.2d 242 (2003). The courts adhere to this rule to ensure that pro se litigants receive a full and fair opportunity to be heard, regardless of their “lack of legal education and experience . . . .” Higgins v. [570]*570Hartford County Bar Assn., 109 Conn. 690, 692, 145 A. 20 (1929).
This rule of construction has limits, however. “Although we allow pro se litigants some latitude, the right of self-representation provides no attendant license not to comply with relevant rules of procedural and substantive law.” (Internal quotation marks omitted.) Strobel v. Strobel, 64 Conn. App. 614, 618, 781 A.2d 356, cert. denied, 258 Conn. 937, 786 A.2d 426 (2001). A habeas court “does not have the discretion to look beyond the pleadings and trial evidence to decide claims not raised.” (Internal quotation marks omitted.) Jenkins v. Commissioner of Correction, 52 Conn. App. 385, 406, 726 A.2d 657, cert. denied, 249 Conn. 920, 733 A.2d 233 (1999). In addition, while courts should not construe pleadings narrowly and technically, courts also cannot contort pleadings “in such a way so as to strain the bounds of rational comprehension.” (Internal quotation marks omitted.) Broadnax v. New Haven, 270 Conn. 133, 174, 851 A.2d 1113 (2004).
In his habeas petition, the petitioner listed only the April convictions, which he referred to specifically by docket number. Under “[tjotal effective sentence,” the petitioner typed: “Fifteen (15) Months.” He listed April 25, 1995, as the sentencing date. Although his petition makes an indirect and passing reference to the September sentence,6 this reference cannot be read as an allegation that the September sentence had been enhanced [571]*571by the April convictions,7 even under a broad and liberal reading. Moreover, at the time of the habeas court’s ruling, the petitioner already had raised claims pertaining to the September conviction in a separate habeas petition. In that proceeding, the habeas court held an evidentiary hearing and the petitioner had the opportunity to appeal. Oliphant v. Commissioner of Correction, 80 Conn. App. 613, 614, 836 A.2d 471 (2003), cert. denied, 268 Conn. 907, 845 A.2d 412 (2004). Because the petitioner had a separate opportunity to be heard with regard to the September conviction, the rationale behind the rule that pleadings should be construed broadly does not apply. Accordingly, we conclude that the habeas court properly construed the petition as contesting the April convictions only.
II
We next address the petitioner’s claim that the Appellate Court improperly concluded that the habeas court lacked subject matter jurisdiction over his petition. The petitioner asserts three arguments in support of this contention. First, he argues that because the custody requirement in § 52-466 is expressed in different terms than the custody requirement in the federal habeas statute, we should interpret the Connecticut statute more expansively. Second, he relies on Carafas v. LaVallee, 391 U.S. 234, 238-39, 88 S. Ct. 1556, 20 L. Ed. 2d 554 (1968), for the proposition that his petition is not moot because collateral consequences continue to flow from his allegedly illegal expired conviction. Third, he argues [572]*572that the habeas court had subject matter jurisdiction because a series of sentences is viewed as a “continuous term” of custody pursuant to the rule set forth in Garlotte v. Fordice, 515 U.S. 39, 47, 115 S. Ct. 1948, 132 L. Ed. 2d 36 (1995), and Peyton v. Rowe, 391 U.S. 54, 67, 88 S. Ct. 1549, 20 L. Ed. 2d 426 (1968).
Our recent decision in Lebron v. Commissioner of Correction, 274 Conn. 507, 876 A.2d 1178 (2005), disposes of the petitioner’s first and second arguments. See id., 529 n.17 (use of different language in state statute does not signal departure from federal habeas precedent); id., 528 n.16 (mootness doctrine does not apply to questions of initial subject matter jurisdiction). In Lebrón, we held that the custody requirement in § 52-466 is jurisdictional; id., 522-26; and that the collateral consequences of an expired conviction are insufficient to render a petitioner in custody. Id., 530-31. In reaching these conclusions, we interpreted § 52-466 consistently with the federal habeas statute. Id., citing Maleng v. Cook, 490 U.S. 488, 492, 109 S. Ct. 1923, 104 L. Ed. 2d 540 (1989).
Factual differences between this case and Lebrón require us, however, to address the petitioner’s third argument.8 In Lebrón, we relied on Maleng for the proposition that habeas courts do not have subject matter jurisdiction over a habeas petition unless the petitioner is in custody on the conviction under attack at the time he files his petition. Lebron v. Commissioner of [573]*573Correction, supra, 274 Conn. 514-15. Two other United States Supreme Court cases create a limited exception to the rule articulated in Maleng. A habeas petitioner who is serving consecutive sentences may challenge a future sentence even though he is not serving that sentence at the time his petition is filed; see Peyton v. Rowe, supra, 391 U.S. 67; and he may challenge a consecutive sentence served prior to his current conviction if success could advance his release date. Garlotte v. Fordice, supra, 515 U.S. 47. In other words, the federal courts view prior and future consecutive sentences as a “continuous stream” of custody for purposes of the habeas court’s subject matter jurisdiction. Id., 41.
The petitioner argues that, under the rule in Garlotte, “an individual is in custody for purposes of filing a habeas petition if he is serving a series of sentences and the habeas challenge, if successful, would shorten his incarceration.” He further argues that (1) his concurrent sentences should be viewed as a continuous term of custody, and (2) he would be entitled to an earlier date of release from his September sentence if his April convictions were overturned. Therefore, his argument continues, he was in custody under the April convictions. In response, the respondent, the commissioner of correction, argues that the rule in Garlotte applies only to consecutive sentences, and is not applicable to the present case, which involves concurrent sentences.
The Appellate Court held that the rule in Garlotte does not apply to the petitioner’s case for two reasons. First, the court distinguished Garlotte because it dealt with consecutive sentences instead of concurrent sentences. Oliphant v. Commissioner of Correction, supra, 83 Conn. App. 14-15, 15 n.l, citing Ford v. Commissioner of Correction, 59 Conn. App. 823, 829, 758 A.2d 853 (2000). Second, the court held that Garlotte is not applicable because the reversal of the April convictions [574]*574would have no effect on the September conviction because “ ‘concurrent sentences automatically begin to run at the same time.’ ” Oliphant v. Commissioner of Correction, supra, 15, quoting Ford v. Commissioner of Correction, supra, 829.
Because Garlotte applies only if the petitioner can establish that he would be entitled to an earlier release date if the April convictions were reversed,9 we first address the Appellate Court’s conclusion that the reversal of the April convictions would have no effect on his release date. Whether the petitioner’s September conviction started to run at the same time as his April convictions is a question of statutory interpretation over which our review is plenary. Carmel Hollow Associates Ltd. Partnership v. Bethlehem, 269 Conn. 120, 129, 848 A.2d 451 (2004). We begin with the language of the governing statute. General Statutes § 53a-38 (b) provides in relevant part that “[a] definite sentence of imprisonment commences when the prisoner is received in the custody to which he was sentenced. ... If the sentences run concurrently, the terms merge in and are satisfied by discharge of the term which has the longest term to run . . . .” When interpreting a statute, we look to its plain meaning.10 General Statutes [575]*575§ l-2z. Section 53a-38 (b) provides on its face that a sentence “commences when the prisoner is received in the custody to which he was sentenced.” Under the Appellate Court’s interpretation, however, the petitioner was received into custody on the September sentence in April, before the sentence even existed. Oliphant v. Commissioner of Correction, supra, 83 Conn. App. 15-16. We cannot conclude that the legislature intended such a bizarre result. Accordingly, we conclude that the petitioner’s September sentence began to run in September, because that is when he was “received in the custody to which he was sentenced.” 11 General Statutes § 53a-38 (b). The respondent aptly describes this concept in his brief: “[W]hile it is true that concurrent sentences imposed at the same time begin to run at the same time, this does not mean that concurrent sentences which are imposed by separate courts at separate times for separate convictions nevertheless commence on the same date.”12 (Emphasis in original.)
[576]*576Having concluded that the Appellate Court improperly determined that the petitioner began serving his September sentence in April, we address the merits of the petitioner’s claim that, if his April sentences are reversed, his release date will be advanced. The petitioner contends that he would receive presentence confinement credit under General Statutes § 18-98d13 if his [577]*577April convictions were overturned. We are unable to determine from the petitioner’s brief, however, whether he is arguing that: (1) the time served under the April convictions, before the April and September sentences began to overlap, should be viewed as presentence confinement if the April convictions are overturned;14 or (2) he was, in fact, under presentence confinement pursuant to the September sentence while serving the April sentences.15
This distinction is important. If, during the 129 days between the commencement of his April sentences and [578]*578the commencement of his September sentence, the petitioner was serving presentence confinement pursuant to the charge that resulted in the September conviction, he has a colorable argument that he would be entitled to credit for that time if his April convictions are overturned.16 If, instead, he is arguing that, upon reversal, the time served under the April sentences should be credited toward his September sentence, he has not explained why that claim would not be precluded by our decision in Payton v. Albert, 209 Conn. 23, 31-32, 547 A.2d 1 (1988), overruled in part on other grounds, Rivera v. Commissioner of Correction, 254 Conn. 214, 255 n.44, 756 A.2d 1264 (2000). In Payton, this court held that inmates cannot transfer time served under one sentence to another sentence. Payton v. Albert, supra, 33-34. We explained that “[t]he principle that extra time served on a criminal sentence may not be banked is strongly rooted in the public policy that individuals should not be encouraged to commit crimes knowing they have a line of credit that can be applied against future sentences.” (Internal quotation marks omitted.) Id., 34. The petitioner makes no explicit argument that Payton should not apply under the circumstances of the present case.
Neither the petitioner’s brief nor the record in this case reveals when he was arrested and charged with the offense that led to the September sentence or whether he sought bond. Therefore, it is impossible to determine whether he was even under presentence [579]*579confinement for the September sentence while serving the April sentences. Nor does the petitioner explain why he is entitled to receive presentence confinement credit under § 18-98d. Although he cites § 18-98d in his brief, he does not point to the particular subsection of that lengthy statute that supports his claim. Moreover, the petitioner does not refer to any case law that supports his reading of the statute.17 “[W]e are not required to review issues that have been improperly presented to this court through an inadequate brief. . . . Analysis, rather than mere abstract assertion, is required in order to avoid abandoning an issue by failure to brief the issue properly.” (Internal quotation marks omitted.) Ward v. Greene, 267 Conn. 539, 546, 839 A.2d 1259 [580]*580(2004). Because we cannot discern from the record or the petitioner’s brief whether a successful challenge to the expired conviction would affect the amount of time that the petitioner spends in custody, we decline to consider whether the Garlotte exception applies to the petitioner’s case.18
The petitioner also argues, in effect, that the requirement in General Statutes § 18-7 that multiple terms of imprisonment “shall be construed as one continuous term” supports the proposition that concurrent sentences should be viewed as a continuous stream of custody under § 52-466. Under § 18-7, however, multiple terms are construed as a continuous term “for the purpose of estimating the amount of commutation which [the prisoner] may earn under the provisions of this section.”19 (Emphasis added.) This provision has no bearing on a habeas court’s treatment of multiple sentences for the purposes of determining subject matter jurisdiction.
Finally, the petitioner argues that the habeas court improperly failed to recognize that “nonfrivolous arguments, including equitable tolling, existed on the jurisdictional question . . . .’’He claims that he was entitled to an attorney to advocate that the court had jurisdiction and that he did not receive a meaningful opportunity to be heard. This argument is without merit. The petitioner had an attorney who analyzed his case and concluded that he had no nonfrivolous arguments. Although the petitioner may have asked his attorney to assert an equitable tolling defense on the jurisdictional [581]*581question, she was not required to assert such a defense on his behalf if she believed that his claim was frivolous. See Rules of Professional Conduct 1.2, commentary;20 State v. Davis, 199 Conn. 88, 95, 506 A.2d 86 (1986) (decisions of trial strategy and tactics rest with attorney); See also Rules of Professional Conduct 3.1 (barring attorneys from presenting frivolous claims).
In accordance with our recent decision in Lebrón, we conclude that the Appellate Court properly determined that the habeas court lacked subject matter jurisdiction because the petitioner was not in custody on the conviction under attack when he filed his petition.
The judgment of the Appellate Court is affirmed.
In this opinion the other justices concurred.