- 20 -
Conf. Rept. 105-599, supra at 254-255, 1998-3 C.B. at 1008-1009;
Rev. Proc. 2000-15, 2000-5 I.R.B. 447; see also Smith v.
Commissioner, T.C. Memo. 2001-313.12 Because the tax was
reported on the return, respondent need not issue a notice of
deficiency in order to assess the tax. Bresson v. Commissioner,
111 T.C. 172 (1998), affd. 213 F.3d 1173 (9th Cir. 2000).
Respondent and petitioner are both aware that petitioner has an
unpaid tax liability which is due. In this situation, Congress’s
concern regarding premature requests for relief is not present
because there is no dispute over the amount of tax required to be
shown on the return.
C. Conclusion
Both parties agree that petitioner is jointly and severally
liable for the unpaid tax unless she is entitled to equitable
relief under section 6015(f). Respondent has treated the request
as an election under section 6015(b), (c), and (f). Both parties
agree that the absence of a deficiency is no impediment to our
jurisdiction in the instant case. After examining section 6015
12In Smith v. Commissioner, T.C. Memo. 2001-313, the
taxpayer filed a petition under sec. 6015 seeking relief from
joint and several liability for an underpayment of tax shown on
her 1987 joint tax return and a deficiency related to her 1992
joint tax return. The Commissioner had previously granted relief
under sec. 6015 for a deficiency related to the 1987 return. We
exercised our jurisdiction to review the Commissioner’s denial of
equitable relief under sec. 6015(f) for the underpayment of tax
shown on the 1987 return and decide whether petitioner was
entitled to relief from joint and several liability for the 1992
deficiency.
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