- 14 -
months of its filing. See sec. 6015(e)(1); Mora v. Commissioner,
117 T.C. 279 (2001); King v. Commissioner, supra at 122; Corson
v. Commissioner, supra at 363; Fernandez v. Commissioner, 114
T.C. 324, 329 (2000). Section 6015(e) enables an electing spouse
to petition for review of an administrative determination
regarding relief, or failure to rule, as a “stand alone” matter
independent of a deficiency proceeding. King v. Commissioner,
supra at 122; Corson v. Commissioner, supra at 363; Fernandez v.
Commissioner, supra at 329. Finally, a taxpayer may 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). The petition in this case was filed in a
deficiency proceeding. We therefore have jurisdiction.
We next address whether Stanley may contest Tomi’s claim for
relief. We have previously held that one spouse can challenge
the other spouse’s claim for relief in a deficiency case. Corson
v. Commissioner, supra. We determined that we could consider the
wife’s claim based on the Court’s traditional deficiency
jurisdiction. Id. at 363-364. When the Commissioner negotiated
a settlement with the wife concerning relief under section 6015,
the husband refused to agree to the negotiated settlement. The
Court denied the motion by respondent for entry of decision
holding that the husband must be allowed to be heard on the
question whether the wife is entitled to relief. Corson v.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011