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under section 6213(a), and respondent has not made any other
determination with regard to petitioner that would confer
jurisdiction upon the Court.
Petitioner filed an opposition to respondent’s motion to
dismiss. He contends that respondent’s administrative
determination granting Ms. Maier relief from joint and several
liability for the years 1990 to 1994 deprived him of due process
of law, is contrary to section 6015(g)(2), and, absent review by
this Court, he will be deprived of a judicial remedy.
Pursuant to notice, this matter was called for hearing at
the Court’s motions session in Washington, D.C. Petitioner and
counsel for respondent appeared at the hearing and offered
argument with regard to respondent’s motion to dismiss.
Discussion
Section 6013(d)(3) provides that if a husband and wife file
a joint Federal income tax return, “the tax shall be computed on
the aggregate income and the liability with respect to the tax
shall be joint and several.” However, section 6015(a) provides
that, notwithstanding section 6013(d)(3), an individual who has
made a joint return may elect to seek relief from joint and
several liability on such return. For a detailed discussion of
the legislative history of section 6015 (and its predecessor
section 6013), see Cheshire v. Commissioner, 115 T.C. 183, 188-
189 (2000), affd. 282 F.3d 326 (5th Cir. 2002).
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Last modified: May 25, 2011