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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 arising from that return. See Cheshire v.
Commissioner, 115 T.C. 183, 188-189 (2000), affd. 282 F.3d 326
(5th Cir. 2002).
Congress vested the Tax Court with jurisdiction to review
the Commissioner’s denial of 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, 287-289 (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, 329 (2000).
Finally, a taxpayer may request relief from joint and several
liability on a joint return in a petition for review of a lien or
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