Estate of Edward Wenner - Page 1

                                   116 T.C. No. 22                                    

                               UNITED STATES TAX COURT                                

                 KATE WENNER EISNER AND JANN S. WENNER, CO-EXECUTORS,                 
             AND DALLAS CLARK, f.k.a. DOROTHY E. WENNER, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12611-99.           Filed May 14, 2001.                     
                    Ps petitioned the Court for a review of R’s                       
               determination not to abate interest under sec. 6404.                   
               In the petition C, one of the Ps, raised a claim for                   
               relief from joint liability on a joint return pursuant                 
               to sec. 6015 (sec. 6015 claim).                                        
                    R moved to strike the sec. 6015 claim, asserting                  
               the Court lacked jurisdiction to determine such a claim                
               in a sec. 6404 proceeding.                                             
                    Held: C’s sec. 6015 claim is an affirmative                       
               defense in a matter properly before the Court.  In such                
               circumstances, we require no additional statutory                      
               jurisdiction to address and determine C’s claim for                    
               sec. 6015 relief.                                                      

               Michael L. Sandford, for petitioners.                                  
               Michael P. Breton, Bradford A. Johnson, and Gary Slavett,              
          for respondent.                                                             

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