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A taxpayer may seek relief from joint and several liability
by raising the matter as an affirmative defense in a petition for
redetermination invoking this Court’s deficiency jurisdiction
under section 6213(a) or, as in this case, by filing a so-called
stand-alone petition challenging the Commissioner’s final
determination denying the taxpayer’s claim for such relief (or
his failure to rule on the taxpayer’s claim within 6 months of
its filing). See sec. 6015(e)(1); Maier v. Commissioner, 119
T.C. 267, 270-271 (2002), affd. 93 AFTR2d 2002-1139 (2d Cir.
2004); Ewing v. Commissioner, 118 T.C. 494, 496-497 (2002).4
In the petition, petitioner seeks relief under all three of
the available relief provisions: section 6015(b), (c), and (f).
The essence of petitioner’s claim is that she should be relieved
of liability for the tax and interest occasioned by the reporting
of the IRA distribution. Respondent argues that, because
petitioner has paid the additional tax attributable to the IRA
distribution, “there is no understatement, deficiency or
underpayment to which relief under * * * [section] 6015 is
applicable.”
Except as otherwise provided in section 6015, petitioner
bears the burden of proof. See Rule 142(a).
4 A taxpayer may also request relief from joint and several
liability on a joint return in a petition for review of a lien or
levy action. See secs. 6320(c), 6330(c)(2)(A)(i); Maier v.
Commissioner, 119 T.C. 267, 271 (2002), affd. 93 AFTR2d 2002-1139
(2d Cir 2004).
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Last modified: May 25, 2011