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Respondent assessed the deficiency against Mr. Freeman. No
portion of the assessment has been paid by Mr. Freeman, nor has
he challenged the assessment in any other court.
Petitioner has not challenged the disallowed farming
activity loss. The only claim being made by petitioner is that
she is entitled to relief from joint liability. The case was
tried before Special Trial Judge Couvillion on January 12, 1998.
Mr. Freeman was not called to testify and made no appearance
until the instant motion. At the time of the trial, section 6013
contained the provisions governing relief from joint liability or
what has come to be known as “innocent spouse” relief.
Approximately 6 months after the trial, section 6013(e) was
repealed and replaced with section 6015. See Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
105-206, sec. 3201, 112 Stat. 685, 734. The RRA 1998 generally
revised and expanded the relief available to joint filers.
Moreover, the RRA 1998 gave section 6015 retroactive effect in
that it was made applicable to any liability for tax arising
after July 22, 1998, and to any liability for tax arising on or
before such date that remained unpaid as of July 22, 1998. See
RRA 1998, sec. 3201(g)(1), 112 Stat. 740; Corson v. Commissioner,
114 T.C. 354, 359 (2000).
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