Peter D. Adkison - Page 15




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          not a new one.  In cases such as Dynamic Energy, Inc. v.                    
          Commissioner, 98 T.C. 48 (1992), and Marthinuss v. Commissioner,            
          T.C. Memo. 1995-58, the Court indicated that the spouse of a                
          partner is not entitled to an adjudication of his or her                    
          entitlement to relief from joint and several liability on a joint           
          return in a partnership-level proceeding.  Further, in cases such           
          as Life Care Cmtys. of Am. v. Commissioner, supra, and Mann-                
          Howard v. Commissioner, supra, the Court indicated that the                 
          spouse of a partner normally would be able to prosecute a claim             
          for relief from joint and several liability on a joint return in            
          response to an affected items notice of deficiency issued after             
          the completion of partnership-level proceedings.                            
               As previously discussed, Congress prescribed specific                  
          procedures for purposes of TEFRA partnership actions under which            
          the spouse of a partner is permitted to obtain an adjudication of           
          a claim for relief from joint and several liability on a joint              
          return. Section 6230(a)(3), which refers to section 6013(e) (now            
          stricken), provides a remedy in the form of a deficiency                    
          proceeding, whereas section 6230(c)(5) provides an alternative              
          remedy in the form of a refund action.  Significantly, in either            
          case, the spouse of a partner may assert a claim for relief from            
          joint and several liability only after the Commissioner has                 
          issued to the spouse a notice of computational adjustment.                  
          However, the Commissioner may issue a notice of computational               







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