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See Rule 50(a) (stating that motions "shall state with
particularity the grounds therefor."). Additionally, petitioner
fails to explain in any way how the evidence would support
petitioner's claim for proportionate innocent spouse relief
pursuant to new section 6015(b)(2). Accordingly, we hold that
reopening the record is not warranted in the instant case, and
petitioner's motion will be denied. Moreover, based on the
evidence in the record, we hold that petitioner does not qualify
for proportionate innocent spouse relief.
The Tax Court's Authority To Review the Commissioner's Discretion
as Exercised Pursuant to Section 6015(f)
Petitioner asked respondent to consider equitable relief
pursuant to section 6015(f), which request respondent denied.
Respondent contends that the Tax Court has no authority to review
the Commissioner's denial of petitioner's request for equitable
relief pursuant to section 6015(f). We disagree with respondent.
As a part of our traditional authority in deficiency
proceedings, we have jurisdiction in the instant case to review
respondent's denial of equitable relief. Petitioner raised her
claim for innocent spouse relief in a petition for
redetermination filed pursuant to section 6213(a). In a
proceeding to redetermine asserted deficiencies, we may take into
account all facts and circumstances that bear upon the deficiency
as they affect petitioner, including petitioner's affirmative
defense that she is entitled to innocent spouse treatment. See
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