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Congress vested the Tax Court with jurisdiction to review a
taxpayer’s election to claim relief from joint and several
liability on a joint return under various circumstances. See
King v. Commissioner, 115 T.C. 118, 121-122 (2000); Corson v.
Commissioner, 114 T.C. 354, 363-364 (2000). A taxpayer may seek
relief from joint and several liability on a joint return by
raising the matter as an affirmative defense in a petition for
redetermination filed in response to a notice of deficiency under
section 6213(a). See Butler v. Commissioner, 114 T.C. 276, 287-
288 (2000). In addition, a taxpayer may file with the Court a
so-called stand-alone petition seeking relief from joint and
several liability on a joint return if (1) the Commissioner
issues a final determination letter denying the taxpayer’s claim
for such relief or (2) the Commissioner has failed to rule on the
taxpayer’s claim for relief within 6 months of its filing. See
sec. 6015(e)(1); Mora v. Commissioner, 117 T.C. 279 (2001);
Corson v. Commissioner, supra at 363. A taxpayer also may
request relief from joint and several liability on a joint return
in a petition for review of a lien or levy action. See secs.
6320(c), 6330(c)(2)(A)(i).
TEFRA Partnership Provisions
The proper tax treatment of any partnership item generally
is determined at the partnership level pursuant to the TEFRA
partnership provisions. The TEFRA procedures apply with respect
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Last modified: November 10, 2007