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Commissioner, 120 T.C. (2003), we held that this Court does
not have jurisdiction to review the Commissioner’s denial of
equitable relief under section 66(c) in a “stand alone” (i.e.,
independent) action commenced by a spouse (or former spouse) who
filed a separate return.
We are not unsympathetic to the plight of petitioner, who
strikes us as a conscientious taxpayer. However, if we lack
jurisdiction, as we do, we have no alternative but to grant
respondent’s motion to dismiss.7
7 Although petitioner cannot pursue the present case in
this Court, she is not without legal remedies. Thus, petitioner
may pay the tax, file a claim for refund with the Internal
Revenue Service, and if the claim is denied or not acted on
within 6 months, sue for a refund in the appropriate Federal
District Court or the U.S. Court of Federal Claims. See
McCormick v. Commissioner, 55 T.C. 138, 142 (1970). In addition,
at the hearing on respondent’s motion, counsel for respondent
acknowledged that if respondent pursues collection against
petitioner by either filing a notice of Federal tax lien or
serving a final notice of intent to levy, petitioner would be
entitled to present appropriate spousal defenses, which would
include equitable relief under sec. 66(c). See sec.
6330(c)(2)(A)(i) and (d)(1)(A); sec. 301.6330-1(e)(2), Proced. &
Admin. Regs.; see also Bernal v. Commissioner, 120 T.C.
(2003) (slip op. 9-10).
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