- 5 - With respect to a nonelecting spouse, section 6015 does not provide an independent basis for this Court to exercise its jurisdiction and to review the IRS’s decision to grant relief unless there is a deficiency proceeding where the claim is raised as an affirmative defense by the electing spouse pursuant to section 6213(a), the electing spouse has filed a petition with the Court under section 6015(e)(1)(A), or there is a petition for review of a lien or levy action pursuant to section 6320(c) or 6330(d) and the claim for innocent spouse relief is raised as a defense pursuant to section 6330(c)(2)(A)(i). See Maier v. Commissioner, 360 F.3d at 365; cf. Hale Exemption Trust v. Commissioner, supra; King v. Commissioner, 115 T.C. 118, 125 (2000); Corson v. Commissioner, supra; Baumann v. Commissioner, supra. This results because section 6015(e)(1) contemplates that the Court have jurisdiction only when the electing spouse has timely filed a petition (and has satisfied certain other requirements). The nonelecting spouse is only afforded a right to notice and an opportunity to intervene once the electing spouse has initiated a proceeding in this Court. See sec. 6015(e)(4); see also Rules 13(a), 320(b), 325(a) and (b), 330(b). Here, the electing spouse did not petition the Court for review under section 6015(e)(1)(A), the petition for review did not arise within the context of a lien or levy action pursuant to section 6320(c) or 6330(d), and the issue was not raised as anPage: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008