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cases are referred to as “stand alone” cases, in that they are
independent of any deficiency proceeding. Fernandez v.
Commissioner, supra at 329. A third situation where we may
exercise jurisdiction to determine relief from joint and several
liability is where the issue is properly raised in a collection
proceeding under sections 6320 and 6330.3 In the instant case,
petitioner’s claim for relief from joint and several liability
was made in a “stand alone” petition filed pursuant to section
6015(e).
I. Election Requirement in Section 6015(e)
In Fernandez v. Commissioner, supra at 330, we interpreted
the then existing prefatory language in section 6015(e)(1)--“in
the case of an individual who elects to have subsection (b) or
(c) apply”--to encompass a procedural requirement applicable to
all joint filers seeking relief from joint liability. We noted
that section 6015(f) provides an additional opportunity for
relief to those taxpayers who do not otherwise meet the
requirements of subsections (b) or (c). Fernandez v.
Commissioner, supra at 330. Petitioner is seeking relief under
section 6015(f). Section 6015(f) permits relief from joint and
several liability where “it is inequitable to hold the individual
3Additionally, we have held that we may address a claim for
relief from joint and several liability pleaded as an affirmative
defense in a matter properly before this Court under sec. 6404
(relating to the Commissioner’s determination not to abate
interest). Estate of Wenner v. Commissioner, supra at 288.
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