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.