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entitled to “no relief from tax under section 6015" because
petitioner had knowledge of the liability and was still married
and living with her husband. The notice of determination was not
sent to petitioner’s last known address.
Petitioner filed a petition to this Court pursuant to
section 6015(e) seeking review of respondent’s denial of relief
from joint and several liability. The petition was received and
filed on February 7, 2001, 99 days after the date respondent
mailed the notice of determination. The envelope containing the
petition was postmarked January 31, 2001, 92 days after the date
respondent mailed the notice of determination. The date shown on
the petition was January 27, 2001, 88 days after the date
respondent mailed the notice of determination.
Discussion
Under present law, there are three primary jurisdictional
bases upon which this Court may review a claim for relief from
joint and several liability. First, a claim may be raised as an
affirmative defense in a petition for redetermination of a
deficiency filed pursuant to section 6213(a). Butler v.
Commissioner, 114 T.C. 276, 287-288 (2000). A second basis upon
which we may exercise jurisdiction is contained in section
6015(e). This provision allows a spouse who has requested relief
to petition the Commissioner’s denial of relief, or to petition
the Commissioner’s failure to make a timely determination. Such
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