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time for a taxpayer to submit a request to the Commissioner for
relief under section 6015 regarding underreported taxes.10 We
conclude that the amendment of section 6015(e) does not preclude
our jurisdiction to review the denial of equitable relief under
section 6015(f) where a deficiency has not been asserted.
In the instant case, petitioner filed a claim for relief
from joint and several liability for an amount of tax correctly
shown on the return but not paid with the return. Because
respondent has not challenged the tax reported on the return, no
deficiency has been asserted. In this situation, petitioner may
be entitled to relief under section 6015(f) because subsection
(f) applies where “it is inequitable to hold the individual
liable for any unpaid tax or any deficiency”.11 Sec. 6015(f)
(emphasis added); Fernandez v. Commissioner, 114 T.C. at 332; H.
10Sec. 6015(c)(3)(B) was amended at the same time to provide
that the time for electing relief was “after a deficiency for
such year is asserted”. Consolidated Appropriations Act, 2001
(Consolidated Appropriations Act, 2001), Pub. L. 106-554, app. G,
sec. 313, 114 Stat. 2763A-640.
11A request for relief from joint and several liability can
be made by submitting a Form 8857, Request for Innocent Spouse
Relief (And Separation of Liability and Equitable Relief), to the
Commissioner. The instructions accompanying the Form 8857
provide that relief under sec. 6015(f) generally applies only to
an underpayment of tax, or part or all of any understatement of
tax that does not qualify for both sec. 6015(b) and sec. 6015(c)
relief. An underpayment is defined as “tax that is properly
shown on your return but [which] has not been paid.” An
understatement of tax, or deficiency, is defined as “the
difference between the total amount of tax that the IRS
determines should have been shown on the return, and the amount
that actually was shown on the return.”
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