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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
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Last modified: May 25, 2011