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the deficiency under the provisions of section 6015(b), (c), or
(f).1
The sole assignment of error in the petition in this case
was respondent’s failure to grant petitioner relief under section
6013(e). During the pendency of the case, Congress repealed
section 6013(e) and enacted section 6015 as a substitute. The
parties subsequently filed additional memoranda addressing the
effect of new section 6015 on the instant case. The parties
agree that section 6015, rather than section 6013(e), applies to
the proceedings, and respondent has conceded that petitioner
should be treated as having made any elections she may be
eligible to make under section 6015 as if made in the petition.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. We
incorporate by this reference the stipulation of facts and
attached exhibits. At the time of filing the petition,
petitioner resided in Washington, D.C. Her husband, petitioner
Herbert L. Mitchell (Mr. Mitchell), is deceased. The Mitchells
had been married for 28 years prior to Mr. Mitchell’s death in
March 1992 and had raised four children. Petitioner worked in
1 References to sec. 6015 are to that section as added to
the Internal Revenue Code by the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201,
112 Stat. 685, 734. All other section references are to the
Internal Revenue Code in effect for the year in issue.
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