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In the instant case, Ms. Maier filed a request for relief
from joint and several liability with regard to unpaid taxes that
she and petitioner reported on joint returns for the taxable
years 1990 through 1994. Following administrative proceedings,
respondent concluded: (1) Ms. Maier was not responsible for
unpaid taxes for 1990 on the ground the period of limitations on
collection had expired as to her, and (2) Ms. Maier qualified for
relief from joint and several liability under section 6015(f) for
the years 1991 through 1994. Having apparently obtained complete
relief administratively, Ms. Maier did not file a petition with
the Court.4
The parties are in agreement that respondent has not issued
a notice of deficiency to petitioner for the years in question.
Therefore, petitioner cannot invoke the Court’s deficiency
jurisdiction under section 6213(a). There likewise is no dispute
that petitioner did not file a Form 8857 requesting relief from
joint and several liability for any of the years in question, nor
has the Commissioner issued to petitioner a final determination
denying such relief. Consequently, the petition filed herein
cannot be characterized as a stand-alone petition under section
4 Had respondent denied Ms. Maier’s claim for relief under
sec. 6015(f), she would have had the opportunity to invoke the
Court’s jurisdiction to review the matter under subsec. (e). See
Ewing v. Commissioner, 118 T.C. 494 (2002) (holding the Court has
jurisdiction to determine whether equitable relief is available
to a taxpayer for underpayment of tax shown on a joint return).
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Last modified: May 25, 2011