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Further, section 6015(e) allows a spouse who has requested
relief to petition the Commissioner’s failure to make a timely
determination. Id. at 497. Respondent did not send petitioner a
notice of determination with regard to 1989. The absence of a
notice of determination does not bar this Court from having
jurisdiction under section 6015(e) as long as the petition is
filed on a date which is 6 months after the date the election is
filed. Sec. 6015(e)(1)(A)(i)(II). The petition for 1989 was
timely filed. We, therefore, hold that we have jurisdiction
under section 6015(e) to review respondent’s failure to make a
determination on petitioner’s request for relief under section
6015 for 1989.
II. 1989 Tax Return
Petitioner requested relief under section 6015 for her 1989
tax return. Respondent argues that petitioner is not entitled to
relief under section 6015 because she did not file a joint return
with her spouse for 1989.
Petitioner did not file a joint return for 1989. We have
held that a joint return must be filed in order for a taxpayer to
be granted relief under section 6015. Raymond v. Commissioner,
119 T.C. 191, 197 (2002). Petitioner, therefore, is not entitled
to relief under section 6015 because she did not file a joint
return for 1989.
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