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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 that return. For a detailed discussion of
the legislative history of section 6015 (and its predecessor,
section 6013), see Cheshire v. Commissioner, 115 T.C. 183, 188-
189 (2000), affd. 282 F.3d 326 (5th Cir. 2002).
Congress vested the Court with jurisdiction to review a
taxpayer’s election to claim relief from joint and several
liability on a joint return under specified circumstances. See
King v. Commissioner, 115 T.C. 118, 121-122 (2000); Corson v.
Commissioner, 114 T.C. 354, 363-364 (2000). A taxpayer may seek
relief from joint and several liability on a joint return by
raising the matter as an affirmative defense in a petition for
redetermination invoking the Court’s deficiency jurisdiction
under section 6213(a). See Butler v. Commissioner, 114 T.C. 276,
287-288 (2000). In addition, a taxpayer may file a so-called
stand-alone petition seeking relief from joint and several
liability on a joint return where the Commissioner has issued a
final determination denying the taxpayer’s claim for such relief
or the Commissioner has failed to rule on the taxpayer’s claim
within 6 months of its filing. See sec. 6015(e)(1); Mora v.
Commissioner, 117 T.C. 279 (2001); Fernandez v. Commissioner, 114
T.C. 324 (2000). Finally, a taxpayer may request relief from
joint and several liability on a joint return in a petition for
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Last modified: May 25, 2011