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return preparer with all their relevant tax information, they
relied reasonably and in good faith on the tax preparer to
prepare an accurate tax return. We conclude that petitioner
acted with reasonable cause and good faith as to the underpayment
resulting from the additional tax in issue. Accordingly, we hold
that petitioner is not liable for the accuracy-related penalty
pursuant to section 6662(a).
2. Relief From Joint and Several Liability Pursuant to Section
6015
Under present law, there are three primary jurisdictional
bases upon which this Court may review a claim for relief from
joint and several liability. First, a claim may be raised as an
affirmative defense in a petition for redetermination of a
deficiency filed pursuant to section 6213(a). Butler v.
Commissioner, 114 T.C. 276, 287-288 (2000). A second basis upon
which we may exercise jurisdiction is contained in section
6015(e). This provision allows a spouse who has requested relief
to petition the Commissioner’s denial of relief or to petition
the Commissioner’s failure to make a timely determination. Such
cases are referred to as “stand alone” cases, in that they are
independent of any deficiency proceeding. Fernandez v.
Commissioner, 114 T.C. 324, 329 (2000). A third situation where
we may exercise jurisdiction to determine relief from joint and
several liability is where the issue is properly raised in a
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Last modified: May 25, 2011