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Under present law, there exist at least two jurisdictional
bases upon which this Court may review a claim for relief from
joint and several liability. Such a claim may be raised as an
affirmative defense in a petition for redetermination of a
deficiency filed pursuant to section 6213(a). See Butler v.
Commissioner, 114 T.C. ___, ___ (2000) (slip op. at 18-20);
Charlton v. Commissioner, 114 T.C. ___, ___ (2000) (slip op. at
9-10). In a deficiency proceeding, we may take into account all
facts and circumstances relevant to ascertaining the correct
amount of the deficiency, including affirmative defenses. See
secs. 6213 and 6214; Butler v. Commissioner, supra at ___ (slip
op. at 18); Woods v. Commissioner, 92 T.C. 776, 784-785 (1989);
Naftel v. Commissioner, 85 T.C. 527, 533 (1985). Innocent spouse
relief has traditionally been so characterized as an affirmative
defense, and passage of the Restructuring Act has not negated our
authority to hear it as such. See Butler v. Commissioner, supra
at ___ (slip op. at 18-20).
Subsequent to the statute’s enactment, we held in Butler v.
Commissioner, supra at ___ (slip op. at 19-20): “our authority
to review petitioner’s affirmative defense that he or she is
entitled to innocent spouse treatment is governed by our general
jurisdiction to consider any issue which affects the deficiency
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