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the petitions were filed, section 6013(e), was repealed and
replaced before trial by section 6015. See Internal Revenue
Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
sec. 3201, 112 Stat. 685, 734. As a result, neither petitioner
referred to section 6015 in the petitions filed in these cases.
At trial, the parties consented to treating the petitions as
elections by Charlton and Hawthorne for relief under section
6015(b)(1)(E) (procedures for relief from joint liability
applicable to all joint filers) and section 6015(c)(1)
(procedures to limit liability for divorced and separated
taxpayers).
Respondent contends that we lack jurisdiction to decide
whether Hawthorne is entitled to equitable relief under section
6015(f).2 We deem petitioners to have amended their petitions to
claim relief under section 6015(b) and (c), and we treat
Hawthorne’s request for relief under section 6015(f) as an
amendment to her petition, seeking our review of her entitlement
to relief under that subsection.
2 Hawthorne contended at trial that she was entitled to
relief under sec. 6015(b) and (c). She now concedes that relief
is not available to her under sec. 6015(b) and (c).
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