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Section 6330(c)(2) outlines the issues that a person may
raise at an administrative hearing. Those issues include
appropriate spousal defenses, challenges to the appropriateness
of the Commissioner's intended collection action, and possible
alternative means of collection. Section 6330(c)(4) bars a
person from raising at an administrative hearing an issue that
was raised and considered at a previous administrative or
judicial proceeding if the person seeking to raise the issue
“participated meaningfully” in such hearing or proceeding.
Section 6330(d) provides for judicial review of the
administrative determination in the Tax Court or Federal district
court, as appropriate.
Claims for Relief From Joint and Several Liability
Section 6013(d)(3) provides that if a husband and wife make
a joint Federal income tax return, “the tax shall be computed on
the aggregate income and the liability with respect to the tax
shall be joint and several.” Section 6015(a) provides, however,
that, notwithstanding section 6013(d)(3), an individual who has
made a joint return may elect to seek relief from joint and
several liability on such return.
Congress vested this Court with jurisdiction to review a
taxpayer’s election to claim relief from joint and several
liability on a joint return under varying circumstances. See
King v. Commissioner, 115 T.C. 118, 121-122 (2000); Corson v.
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Last modified: May 25, 2011