John Maier III - Page 8

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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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