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aforementioned provisions. As a general rule, taxpayers who
qualify for relief under section 6015(b) or (f), but not section
6015(c), are entitled to a refund or credit attributable to the
application of section 6015. Sec. 6015(g)(1), (3). After a
taxpayer requests relief under section 6015, the taxpayer may
petition this Court for a review of the Commissioner’s subsequent
determination. Sec. 6015(e)(1)(A). This Court’s jurisdiction
in cases brought under section 6015(e)(1) encompasses a review of
the Commissioner’s determination with respect to relief afforded
by section 6015(c). Fernandez v. Commissioner, 114 T.C. 324, 331
(2000). Thus, this Court has jurisdiction to review the
Commissioner’s determination that no refund is due to a taxpayer
under section 6015(g)(3).
Section 6015(c) is the basis for the relief that was granted
to petitioner. Section 6015(g) provides generally for the
allowance of credits and refunds in certain situations where
relief from joint liability is granted under section 6015.
However, section 6015(g)(3) states that no refund or credit shall
be allowed as a result of an election under subsection (c), and
the relief to petitioner was granted under subsection (c). The
record shows that petitioner was not entitled to relief under
section 6015(b) because petitioner had constructive knowledge of
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Last modified: May 25, 2011