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as originally enacted, the subsequent amendment by the
Consolidated Appropriations Act, 2001, the legislative history
and relevant caselaw, we agree with the parties and hold that the
absence of an asserted deficiency does not deprive us of
jurisdiction over petitioner’s claim for equitable relief
pursuant to section 6015(f).
III. Timeliness of Petition
The next issue is whether the petition was timely filed
under section 6015(e). Section 6015(e)(1)(A) provides, in
pertinent part, that an individual may file a petition:
(i) at any time after the earlier of--
(I) the date the Secretary mails, by
certified or registered mail to the taxpayer’s
last known address, notice of the Secretary’s
final determination of relief available to the
individual, or
(II) the date which is 6 months after the
date such election is filed with the Secretary,
and
(ii) not later than the close of the 90th day
after the date described in clause (i)(I).[13]
13As originally enacted, sec. 6015(e)(1)(A) provided:
(A) In general.--The individual may petition the
Tax Court (and the Tax Court shall have jurisdiction)
to determine the appropriate relief available to the
individual under this section if such petition is filed
during the 90-day period beginning on the date on which
the Secretary mails by certified or registered mail a
notice to such individual of the Secretary’s
determination of relief available to the individual.
Notwithstanding the preceding sentence, an individual
may file such petition at any time after the date which
(continued...)
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