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alone” petition under section 6015(e)(1).2 Section 6015(e)(1)
provides jurisdiction to decide the appropriate relief available
to the taxpayer under section 6015. It does not refer to section
6013(e), consistent with the repeal of section 6013(e) by the
RRA.
To account for respondent’s concessions,
Decision will be
entered under Rule 155.3
2 Under sec. 6013(e), a claim for relief in the Tax Court
was an affirmative defense in a deficiency proceeding.
Petitioner’s opportunity to raise an affirmative defense under
sec. 6013(e) in that fashion ended in 1994 when the 90-day period
to file a deficiency suit expired.
3 We infer that Hoffman J. Brown either had notice of his
right to intervene as contemplated by sec. 6015(e)(4) and Rule
325, or waived his right to that notice and the opportunity to
intervene, based on the fact that he attended trial with
petitioner, spoke on the record, and apparently supported
petitioner’s claim for relief under sec. 6015.
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Last modified: May 25, 2011