Gwendolyn A. Ewing - Page 5




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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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