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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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Last modified: May 25, 2011