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jurisdiction to review the Commissioner’s determinations under
section 6015(f) with respect to tax liability remaining unpaid on
or after December 20, 2006. Upon order of the Court, the parties
certified that petitioner’s liability for tax years 1998 and 1999
remained unpaid as of December 20, 2006.4 Accordingly, the Court
determined that it has jurisdiction over this case and denied
respondent’s motion to dismiss for lack of jurisdiction.
OPINION
If a husband and wife file a joint Federal income tax
return, they generally are jointly and severally liable for the
tax due. Sec. 6013(d)(3); Butler v. Commissioner, 114 T.C. 276,
282 (2000). However, a spouse may qualify for relief from joint
and several liability under section 6015(b) or (c) if various
requirements are met. The parties agree that petitioner does not
qualify for relief under section 6015(b) or (c).
If relief is not available under section 6015(b) or (c), the
Commissioner may relieve an individual of liability for any
unpaid tax if, taking into account all the facts and
circumstances, it would be inequitable to hold the individual
liable. Sec. 6015(f). This Court has jurisdiction to review a
denial of equitable relief under section 6015(f). Sec. 6015(e);
4 Petitioner’s 1997 tax year is no longer at issue. See
supra note 3.
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