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jurisdiction to hear Ms. McClelland’s request; and (2) who has
the burden of proof.
A. Jurisdiction
The Tax Court is a court of limited jurisdiction, and has
been granted by Congress three jurisdictional bases to review a
claim for relief from joint and several liability. See Naftel v.
Commissioner, 85 T.C. 527, 529 (1985). First, we have
jurisdiction where a taxpayer petitioned this Court for
redetermination of a deficiency under section 6213 and claimed
innocent spouse relief under section 6015 as an affirmative
defense. Id. at 533; see King v. Commissioner, 115 T.C. 118,
121-122 (2000); Corson v. Commissioner, 114 T.C. 354, 363-364
(2000); Butler v. Commissioner, 114 T.C. 276, 287-289 (2000).
Second, under section 6015(e), we have jurisdiction to review a
taxpayer’s petition (a “stand alone” matter) that seeks relief
from joint and several liability where the Secretary denied the
taxpayer’s claim for relief in a notice of final determination,
or where the Secretary failed to rule within 6 months of the
taxpayer’s claim being filed. Third, a taxpayer may request
relief from joint and several liability on a joint return in her
petition for review of a lien or levy action. Secs. 6320(c),
6330(c)(2)(A)(i); King v. Commissioner, supra at 122.
In this case, our jurisdiction to review Ms. McClelland’s
contention that she is an innocent spouse is conferred by
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Last modified: May 25, 2011