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The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Sec. 7442; Judge v. Commissioner, 88 T.C. 1175, 1180-
1181 (1987); Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
Congress vested the Court with jurisdiction to review a
taxpayer’s election to claim relief from joint and several
liability on a joint return under specified circumstances. See
King v. Commissioner, 115 T.C. 118, 121-122 (2000); Corson v.
Commissioner, 114 T.C. 354, 363-364 (2000). A taxpayer may seek
relief from joint and several liability on a joint return by
raising the matter as an affirmative defense in a petition for
redetermination invoking the Court’s deficiency jurisdiction
under section 6213(a). See Butler v. Commissioner, 114 T.C. 276,
287-289 (2000). In addition, a taxpayer may file a so-called
stand-alone petition seeking relief from joint and several
liability on a joint return where the Commissioner has issued a
final determination denying the taxpayer’s claim for such relief
or the Commissioner has failed to rule on the taxpayer’s claim
within 6 months of its filing. See sec. 6015(e)(1); Mora v.
Commissioner, 117 T.C. 279 (2001). Finally, a taxpayer may
request relief from joint and several liability on a joint return
in a petition for review of a lien or levy action. See secs.
6320(c), 6330(c)(2)(A)(i).
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Last modified: May 25, 2011