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we address whether respondent abused his discretion in granting
Tomi partial relief from joint liability under section 6015(f),
we must first address whether we have jurisdiction and whether
Stanley may challenge Tomi’s claim for relief.
Tax Court Has Jurisdiction
The Tax Court is a court of limited jurisdiction and may
exercise jurisdiction only to the extent authorized by Congress.
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). There are three
jurisdictional bases for the Court to review a claim for relief
from joint and several liability. Van Arsdalen v. Commissioner,
123 T.C. 135 (2004); King v. Commissioner, 115 T.C. 118, 121-122
(2000); Corson v. Commissioner, 114 T.C. 354, 363-364 (2000).
First, 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 a redetermination of a
deficiency filed under section 6213 (i.e., a deficiency
proceeding). King v. Commissioner, supra at 121-122; Corson v.
Commissioner, supra at 363; Butler v. Commissioner, 114 T.C. 276,
287-289 (2000).
Second, 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 relief or the
Commissioner has failed to rule on the taxpayer’s claim within 6
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