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Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent provided by
Congress. See sec. 7442; see also GAF Corp. & Subs. v.
Commissioner, 114 T.C. 519, 521 (2000). The jurisdictional
dispute in this case requires an examination of the
interrelationship between the Court’s jurisdiction to review a
claim for relief from joint and several liability on a joint
return under section 6015 and the Court’s jurisdiction under the
unified partnership audit and litigation procedures contained in
sections 6221 through 6234. See Tax Equity and Fiscal
Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, sec. 402(a),
96 Stat. 648.
Section 6015
Section 6013(d)(3) provides that, if a husband and wife file
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.” However, section 6015(a) provides
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. For a detailed discussion of
the legislative history of section 6015 (and its predecessor
section 6013(e)), see Cheshire v. Commissioner, 115 T.C. 183,
188-189 (2000), affd. 282 F.3d 326 (5th Cir. 2002).
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Last modified: November 10, 2007