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collection due-process procedures of sections 6320 and 6330.
Among the issues that can be considered under sections 6320 and
6330 are “the underlying tax liability” and “appropriate spousal
defenses”. Sec. 6330(c)(2).
Section 6015(e)(1)(A) also provides this Court with
jurisdiction to consider a claim for relief from joint liability
by specifically allowing a spouse who elects relief under section
6015 to petition this Court for review of the Commissioner’s
determination regarding an administrative claim for relief.
Unlike a deficiency proceeding or a collection due-process
proceeding, a proceeding under section 6015(e)(1)(A) is
restricted to the issue of relief from joint liability for the
individual electing such relief. A proceeding under section
6015(e)(1)(A) has been referred to as a "stand alone” proceeding.
Corson v. Commissioner, supra at 363; Fernandez v. Commissioner,
supra at 329. In a stand-alone proceeding, the nonelecting
spouse is statutorily entitled to “adequate notice” and "an
opportunity to become a party" to the proceeding. Sec.
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Last modified: May 25, 2011