Zenobia Elisia Clary Ziegler - Page 9

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          Commissioner's failure to make a timely determination, by filing            
          a timely petition in this Court.  Sec. 6015(e).  These cases are            
          referred to as “stand alone” cases because they are independent             
          of any deficiency proceeding.  Sec. 6015(e)(1); Mora v.                     
          Commissioner, 117 T.C. 279 (2001); Fernandez v. Commissioner, 114           
          T.C. 324, 329 (2000).                                                       
               In this stand alone case, petitioner relies upon section               
          6015(f) which authorizes respondent to grant equitable relief to            
          those taxpayers who do not otherwise meet the requirements of               
          section 6015(b) or (c) but who satisfy the requirements of                  
          section 6015(f)(1) and (2).  Section 6015(f) provides:                      
                    SEC. 6015(f). Equitable Relief.–-Under procedures                 
               prescribed by the Secretary, if–-                                      
                    (1) taking into account all the facts                             
                    and circumstances, it is inequitable to hold                      
                    the individual liable for any unpaid tax or                       
                    any deficiency (or any portion of either);                        
                    (2) relief is not available to such                               
                    individual under subsection (b) or (c),                           
               the Secretary may relieve such individual of such                      
               The parties agree that petitioner is not eligible for relief           
          under either section 6015(b) or (c).5  Sec. 6015(f)(2).  The                

               5In pertinent part, sec. 6015(b) provides relief from joint            
          and several liability for an electing spouse who has filed a                
          joint return that contains an understatement of tax attributable            
          to the spouse not seeking relief.  Sec. 6015(b)(1).  Sec. 6015(c)           
          provides relief from a joint deficiency for taxpayers who are               

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Last modified: May 25, 2011