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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);
and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
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
(continued...)
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