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6015(e)(1)(A)2 provides that a taxpayer against whom a deficiency
has been asserted who elects to have section 6015(b) or (c) apply
may petition this Court “to determine the appropriate relief
available to the individual” under section 6015, including relief
under section 6015(f). Fernandez v. Commissioner, 114 T.C. 324,
330-331 (2000).
Section 6015(b) provides a spouse relief from joint
liability for an “understatement” (as defined in section
6662(d)(2)(A)) of tax attributable to erroneous items of the
other spouse.3 With regard to the present case, petitioner does
not seek relief from an understatement of tax but rather from the
taxes shown on the 1992, 1993, 1994, 1995, 1996, 1997, and 1998
returns that were not paid when the returns were filed. Because
there is no understatement of tax for 1992, 1993, 1994, 1995,
1996, 1997, and 1998, relief is not available to petitioner under
2 SEC. 6015(e). Petition For Review By Tax Court.--
(1) In general.--In the case of an individual
against whom a deficiency has been asserted and who
elects to have subsection (b) or (c) apply–-
(A) In general.--In addition to any other
remedy provided by law, the individual may
petition the Tax Court (and the Tax Court shall
have jurisdiction) to determine the appropriate
relief available to the individual under this
section if such petition is filed--
3Sec. 6662(d)(2)(A) defines an understatement as the excess
of the amount of tax required to be shown on the return over the
tax imposed which is shown on the return, reduced by any rebate.
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Last modified: May 25, 2011