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Section 6330(e) generally authorizes the Court to enjoin a levy
or proceeding that is begun during the time the suspension under
that provision is in effect.
Claims for Relief From Joint and Several Liability
Section 6013(d)(3) provides that if a husband and wife make
a joint Federal income tax return, “the tax shall be computed on
the aggregate income and the liability with respect to the tax
shall be joint and several.” However, section 6015(a) provides
that, notwithstanding section 6013(d)(3), an individual who has
made a joint return may elect to seek relief from joint and
several liability on such return.
Congress vested this Court with jurisdiction to review a
taxpayer’s election to claim relief from joint and several
liability on a joint return under varying circumstances. See
King v. Commissioner, 115 T.C. 118, 121-122 (2000); Corson v.
Commissioner, 114 T.C. 354, 363-364 (2000). In the instant case,
petitioner filed a so-called stand-alone petition (at docket No.
17597-02) seeking judicial review of respondent’s disallowance of
her claims for relief from joint and several liability. See sec.
4(...continued)
the time the suspension under this paragraph is in
force may be enjoined by a proceeding in the proper
court, including the Tax Court. The Tax Court shall
have no jurisdiction under this paragraph to enjoin any
action or proceeding unless a timely appeal has been
filed under subsection (d)(1) and then only in respect
of the unpaid tax or proposed levy to which the
determination being appealed relates.
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Last modified: May 25, 2011