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Spousal defenses are specifically mentioned in section
6330(c)(2)(A)(i) as issues that can be raised in both section
6320 lien and section 6330 levy cases. Assume that a petitioner
in a section 6330 levy case failed to raise a spousal defense
before Appeals but now wishes to raise a spousal defense in the
section 6330 Tax Court proceeding. The majority opinion would
deny our authority in the section 6330 case to consider the
spousal defense.
However, section 6015 would allow the petitioner to file an
election for spousal relief under section 6015.4 Once the
section 6015 election is filed, the restriction on respondent’s
collection action imposed by section 6015(e)(1)(B) would go into
effect. Section 6015(e) provides in part as follows:
SEC. 6015(e). Petition for Review by Tax Court.--
(1) In general.--In the case of an individual
against whom a deficiency has been asserted and who
elects to have subsection (b) or (c) apply, or in the
case of an individual who requests equitable relief
under subsection (f)--
* * * * * * *
(B) Restrictions applicable to
collection of assessment.--
4 The election can be made not later than 2 years after
respondent has begun collection activity. Sec. 6015(b)(1)(E),
(c)(3)(B). A notice of intent to levy is considered the
initiation of a collection activity. Sec. 1.6015-5(b), Income
Tax Regs.
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Last modified: November 10, 2007