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bankruptcy filing gave rise to the automatic stay imposed by 11
U.S.C. section 362(a)(8) that prohibits the commencement or
continuation of Tax Court proceedings “concerning the debtor.”
The automatic stay has not been terminated. Before we can
proceed to adjudicate whether petitioner is entitled to relief
under section 6015, we must decide whether the automatic stay
prevents us from doing so.
Discussion
I. Nature of Joint Liability and Section 6015 Relief
Spouses who file joint returns are jointly and severally
liable for the entire tax liability, which may be collected from
either spouse. See sec. 6013(d)(3). However, section 6015
provides that, notwithstanding section 6013(d)(3), a joint filer
may elect to seek relief from joint and several tax liability.
Congress vested this Court with jurisdiction to review a
taxpayer’s claim for relief from joint and several liability
under specified circumstances. Maier v. Commissioner, 119 T.C.
3(...continued)
has not objected to the notice of intervention, and any delay in
filing the notice of intervention does not appear to have caused
harm to any of the parties. In any event, we would use our
discretion, as provided in Rule 325(b), to allow the notice of
intervention to be filed.
4 Mr. Kovitch’s bankruptcy case was initially a ch. 7
proceeding; however, on May 1, 2006, the case was converted to a
ch. 13 proceeding.
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