Louise Sirianni - Page 5

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          may exercise our jurisdiction only to the extent authorized by              
          Congress.”  Naftel v. Commissioner, 85 T.C. 527, 529 (1985).                
          “The question of the Court’s jurisdiction is fundamental and must           
          be addressed when raised by a party or on the Court’s own                   
          motion.”  Id. at 530.                                                       
               Our jurisdiction to review a claim for relief from joint and           
          several liability is found in section 6015(e)(1)(A), which                  
               (A) In general.--In addition to any other remedy                       
               provided by law, the individual may petition the Tax                   
               Court (and the Tax Court shall have jurisdiction) to                   
               determine the appropriate relief available to the                      
               individual under this section if such petition is                      
                    (i) at any time after the earlier of–-                            
                    (I) the date the Secretary mails, * * *                           
          notice of the Secretary’s final determination                               
                   of relief available to the individual, or                         
                    (II) the date which is 6 months                                   
                    after the date such election is filed                             
                    with the Secretary, and                                           
          (ii) not later than the close of the 90th day                               
                    after the date described in clause (i)(I).                        
               Petitioner amended her section 6404 petition to include a              
          claim under section 6015 at a time when she did not meet the                
          requirements to independently file a petition under section                 
          6015(e).  Petitioner had not received a final determination from            
          respondent denying her claim, nor had 6 months passed from the              
          time petitioner had filed her election with respondent.  At this            
          point, petitioner’s circumstances were substantially similar to             

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