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second letter, respondent informed petitioner that Ms. Maier’s
claim for relief from joint and several liability for the taxable
years 1991, 1992, 1993, and 1994 had been granted under section
6015(f).2
On December 24, 2001, respondent issued to petitioner a
notice of change to his account for the taxable year 1990 stating
that he owed $26,077.75, consisting of tax, a penalty for late
payment, and interest.
On March 6, 2002, petitioner filed a petition with the Court
styled “PETITION FOR DETERMINATION OF RELIEF FROM JOINT AND
SEVERAL LIABILITY ON A JOINT RETURN”.3 The petition states that
petitioner disagrees with respondent’s determination granting Ms.
Maier relief from joint and several liability for the taxable
years 1990 to 1994.
In response to the petition, respondent filed a motion to
dismiss for lack of jurisdiction. Respondent contends that the
Court lacks jurisdiction in this case because petitioner has not
filed a claim for relief from joint and several liability,
respondent has not issued to petitioner a notice of deficiency
2 Sec. 6015(f) provides that the Commissioner may grant a
taxpayer relief from joint and several liability on a joint
return if, taking into account all the facts and circumstances,
it is inequitable to hold the individual liable for any unpaid
tax or any deficiency, and the taxpayer is not eligible for
relief under subsec. (b) or (c).
3 At the time the petition was filed, petitioner resided in
Kingston, New York.
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