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When this case was tried, section 6013(e) was still in
effect. Section 6013(e) was subsequently repealed and replaced
by section 6015. Section 6013(e) is no longer applicable in this
case. Under these circumstances, the Court will treat
petitioner's claim for relief from joint liability as a claim
under section 6015.3 See Corson v. Commissioner, supra at 364;
Charlton v. Commissioner, supra at 339; Butler v. Commissioner,
supra at 281-282.
There are several jurisdictional bases upon which this Court
may review a claim for relief from joint liability under section
6015. One basis, which survives section 6013(e), is the
traditional petition based on a notice of deficiency where the
petition includes a claim by one or both spouses for relief from
joint liability. Relief claimed in this context has
traditionally been characterized as an affirmative defense, and
the enactment of section 6015 has not negated this Court's
authority to consider a claim for such relief in a "deficiency
proceeding". See Corson v. Commissioner, supra at 363; Charlton
v. Commissioner, supra at 338-339. The instant case is a
deficiency proceeding.
Another situation in which this Court has jurisdiction to
review a claim for relief from joint liability involves the
3Neither petitioner nor respondent requested a new trial for
the presentation of the case under sec. 6015.
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