John Maier III - Page 9

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          6015(e)(1).  Nor is there any indication that the petition was              
          filed for the purpose of obtaining review of a lien or levy                 
          action under section 6320 or 6330.                                          
               Section 6015 does not contemplate either the action or the             
          relief requested in the petition filed herein.  In particular,              
          section 6015(e)(1), titled “Petition For Review By Tax Court”,              
          provides in pertinent part that a petition may be filed with the            
          Court by an “individual * * * who elects” relief from joint and             
          several liability on a joint return.  Consistent with this                  
          provision, section 6015(e)(1)(A) provides that a petition must be           
          filed:  (1) Within 90 days after the date the Secretary mails a             
          notice of final determination of relief to the individual; or (2)           
          if no notice of final determination is issued, no later than 6              
          months after the date an election is filed with the Secretary.              
          As previously discussed, petitioner has not filed an election               
          with respondent claiming relief from joint and several liability            
          on a joint return.  It is thus clear that petitioner does not               
          qualify as an individual who may file a petition with the Court             
          under section 6015(e)(1).                                                   
               Section 6015(e)(4) provides direction as to the nonelecting            
          or “other spouse”.  The section provides in pertinent part that             
          the “Tax Court shall develop rules which provide the individual             
          * * * not making the election with adequate notice and an                   
          opportunity to become a party to a proceeding”.  (Emphasis                  

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