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TITLE XXXI. — ACTIONS FOR DETERMINATION OF RELIEF FROM JOINT AND SEVERAL LIABILITY ON A JOINT RETURN


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1 Title XXXI provided on an interim basis pending formal publication in the Reports of the Court by the Government Printing Office.

Rule 320. General

(a) Applicability: The Rules of this Title XXXI set forth the provisions which apply to actions for the determination of relief from joint and several liability on a joint return pursuant to Code Section 6015. Except as otherwise provided in this Title, the other Rules of Practice and Procedure of the Court, to the extent pertinent, are applicable to such actions.

(b) Jurisdiction: The Court shall have jurisdiction of an action for determination of relief from joint and several liability on a joint return under this Title when the conditions of Code Section 6015 have been satisfied.

(c) Form and Style of Papers: All papers filed in an action for determination of relief from joint and several liability on a joint return shall be prepared in the form and style set forth in Rule 23.

EFFECTIVE DATE

Title XXXI sets forth procedures for actions under section 6015(e) of this title, as added by section 3201 of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 734. Section 6015(e) of this title provides for the determination by the Tax Court of the appropriate relief available to a taxpayer under that section, and is effective with respect to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before such date but remaining unpaid as of such date, except that the 2-year period for electing the benefits of that section shall not expire before the date which is 2 years after the date of the first collection activity after July 22, 1998. Similarly, the Rules of Title XXXI are effective with respect to actions for determination of relief from joint and several liability on a joint return commenced with respect to any liability for tax arising after July 22, 1998, and any liability for tax arising on or before such date but remaining unpaid as of such date.

Rule 321. Commencement of Action for Determination of Relief from Joint and Several Liability on a Joint Return

(a) Commencement of Action: An action for determination of relief from joint and several liability on a joint return is commenced by filing a petition with the Court. See Rule 20, relating to commencement of case; Rule 22, relating to the place and manner of filing the petition; and Rule 32, relating to the form of pleadings.

(b) Content of Petition: A petition filed pursuant to this Rule shall be entitled "Petition for Determination of Relief from Joint and Several Liability on a Joint Return" and shall contain the following:

(1) The petitioner's name, legal residence, mailing address, and taxpayer identification number (e.g., Social Security number).

(2) A statement of the facts upon which the petitioner relies to support the jurisdiction of the Court and, as an attachment, a copy of the Commissioner's notice of determination of the relief available pursuant to Code Section 6015, if any.

(3) A statement of the facts upon which the petitioner relies in support of the relief requested.

(4) A prayer setting forth the relief sought by the petitioner; and

(5) The signature, mailing address, and telephone number of petitioner or each petitioner's counsel, as well as counsel's Tax Court bar number.

A claim for reasonable litigation or administrative costs shall not be included in the petition in an action for determination of relief from joint and several liability on a joint return. For the requirements as to claims for reasonable litigation or administrative costs, see Rule 231.

(c) Filing Fee: The fee for filing a petition for determination of relief from joint and several liability on a joint return shall be $60, payable at the time of filing.

Rule 322. Designation of Place of Trial

At the time of filing a petition for determination of relief from joint and several liability on a joint return, the petitioner shall file a designation of place of trial in accordance with Rule 140.

Rule 323. Joinder of Issue in Action for Determination of Relief from Joint and Several Liability on a Joint Return

An action for determination of relief from joint and several liability on a joint return shall be deemed at issue as provided by Rule 38.

Rule 324. Other Pleadings

(a) Answer: (1) In General: The Commissioner shall file an answer or shall move with respect to the petition within the periods specified in and in accordance with the provisions of Rule 36.

(2) Additional Requirement for Answer: The answer shall specifically state that notice has been provided to the other individual filing the joint return that innocent spouse relief has been requested.

(b) Reply: For provisions relating to the filing of a reply, see Rule 37.

Rule 325. Notice and Intervention

(a) Notice: The Commissioner shall serve notice of the filing of the petition on the other individual filing the joint return.

(b) Intervention: If the other individual filing the joint return desires to intervene, then such individual shall file a notice of intervention with the Court not later than 60 days after service of the notice by the Commissioner of the filing of the petition, unless the Court directs otherwise, and attach to the notice of intervention a copy of such notice of filing. All new matters of claim or defense in a notice of intervention shall be deemed denied.


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