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6015(e)(1); Mora v. Commissioner, 117 T.C. 279 (2001); Fernandez
v. Commissioner, 114 T.C. 324, 328-329 (2000).5
Section 6015(e)(1)(B)(i) generally provides that “no levy or
proceeding in court” shall be made, begun, or prosecuted against
an individual making an election under section 6015 for
collection of any assessment to which such election arises until
the close of the 90-day period for filing a petition with the
Court under section 6015 or, if a petition is filed with the
Court, until the decision of the Court has become final (the
prohibited period).6 Section 6015(e)(1)(B)(ii) generally
5 A person may also request relief from joint and several
liability on a joint return in a deficiency case brought under
sec. 6213(a), see King v. Commissioner, 115 T.C. 118, 121-122
(2000), and in a petition for review of a lien or levy action,
see secs. 6320(c), 6330(c)(2)(A)(i).
6 Sec. 6015(e)(1)(B) provides:
(B) Restrictions applicable to collection of
assessment.--
(i) In general.--Except as otherwise provided in
sec. 6851 or 6861, no levy or proceeding in court shall
be made, begun, or prosecuted against the individual
making an election under subsection (b) or (c) for
collection of any assessment to which such election
relates until the close of the 90th day referred to in
subparagraph (A)(ii), or, if a petition has been filed
with the Tax Court under subparagraph (A), until the
decision of the Tax Court has become final. Rules
similar to the rules of sec. 7485 shall apply with
respect to the collection of such assessment.
(ii) Authority to enjoin collection actions.–-
Notwithstanding the provisions of sec. 7421(a), the
beginning of such levy or proceeding during the time
(continued...)
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Last modified: May 25, 2011