Francine Edwards - Page 6

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               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 an              

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