-17-
For purposes of section 6015(c), an item giving rise to a
deficiency on a joint return is generally allocated as if the
individuals had filed separate returns. See sec. 6015(d)(3)(A).
Respondent contends that the parties should perform the
computations under section 6015(d) as part of the Rule 155
computations. Neither Charlton nor Hawthorne objects to using
that procedure. We agree with respondent, and we will so order.
E. Whether the Tax Court Has Jurisdiction To Review a
Taxpayer’s Request for Equitable Relief Under Section
6015(f)
Respondent contends that we lack jurisdiction to decide
whether the Commissioner properly denied relief to a taxpayer
under section 6015(f). We disagree, for reasons stated in Butler
v. Commissioner, 114 T.C. __, __ (2000) (slip op. at 18-26).
Hawthorne and respondent have apparently suspended any
activity relating to Hawthorne’s claim under section 6015(f)
while this case is pending. If the Secretary denies her
4(...continued)
item otherwise allocable to an individual
under subparagraph (A) shall be allocated to
the other individual filing the joint return
to the extent the item gave rise to a tax
benefit on the joint return to the other
individual.
(C) Exception for fraud. The Secretary may
provide for an allocation of any item in a
manner not prescribed by subparagraph (A) if
the Secretary establishes that such
allocation is appropriate due to fraud of one
or both individuals.
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