Estate of Edward Wenner - Page 7




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               under section 6501 that are properly raised by the                     
               parties.                                                               
               In this case, our jurisdiction over the parties under                  
               section 7436 was invoked through petitioner’s timely filed             
               petition seeking review of respondent’s notice of                      
               determination.  When petitioner pleaded as an affirmative              
               defense in his petition that respondent’s determination as             
               to worker classification was barred by expiration of the 3-            
               year period of limitations under section 6501(a), we                   
               required no additional jurisdiction to address such issue.             
               * * *                                                                  
          Id. at 292-293.                                                             
               As a stand alone proceeding, the Court has no jurisdiction             
          to consider a request for relief from joint liability on a joint            
          return under section 6015 unless the following three requirements           
          are met:  (1) The taxpayer has filed a timely election pursuant             
          to section 6015, (2) respondent has notified the taxpayer that              
          respondent has denied the taxpayer’s request for relief under               
          that section, and (3) the taxpayer has timely petitioned this               
          Court for relief under section 6015(e)(1).  See sec. 6015.  The             
          record here discloses that none of the procedural requirements              
          for our jurisdiction under section 6015(e) has been satisfied.              
               However, we can find no compelling reason to distinguish the           
          logic and reasoning of this Court in Neely v. Commissioner,                 
          supra.  An entitlement to the statutory relief provided by                  
          section 6015 is no less a defense to respondent’s determination             
          than the statutory relief provided by section 6501(a) in the                
          Neely case.  There, as in the instant case, an affirmative                  
          defense was pleaded in a matter properly before the Court.                  
          Petitioner’s petition under section 6404 is properly before the             






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