Evelyn B. Block - Page 11




                                       - 11 -                                         
          Commissioner, T.C. Memo. 1990-521.  Section 7436(d)(1)                      
          specifically provides that the “principles * * * [of the sections           
          governing deficiencies] shall apply to proceedings brought under            
          this section in the same manner as if the Secretary’s                       
          determination described in [section 7436] subsection (a) were a             
          notice of deficiency.”                                                      
               In contrast to section 7436, section 6015 provides relief              
          from an otherwise existing joint tax liability.  The relief from            
          joint and several liability available in a section 6015(e) “stand           
          alone” petition does not incorporate preassessment procedures.              
          Section 6015 assumes that the electing taxpayer is to be relieved           
          from an existing joint tax liability, not whether the underlying            
          joint tax liability exists.  Section 7436, on the other hand,               
          concerns whether a tax liability exists.  A section 6015(e)                 
          “stand alone” petition provides us with jurisdiction to determine           
          whether the postassessment relief provided in section 6015 is               
          appropriate.                                                                
               Petitioner has not raised, and we do not address, whether              
          the alleged expiration of the period of limitations on the                  
          assessment of the underlying deficiency or liability might be a             
          “factor” in determining whether it would be inequitable under               
          section 6015(f) to deny petitioner relief.  If petitioner wishes            
          to argue that the alleged expiration of the period of limitations           
          is a “factor” to consider in weighing the equities under section            






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011