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1984.2 The petition was filed after respondent issued a “Notice
of Determination” denying her request for relief.3
Section 6015(e) “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
cases are referred to as ‘stand alone’ cases, in that they are
independent of any deficiency proceeding.” Ewing v.
Commissioner, 118 T.C. 494, 497 (2002) (quoting Fernandez v.
Commissioner, 114 T.C. 324, 329 (2000)).4
Petitioner seeks to amend the petition to include the
following paragraph: “The statute of limitation bars the
assessment of the underlying income tax liabilities for 1983 and
1984.” Petitioner claims the bar of the statute of limitations
on assessment as an affirmative legal defense against the
underlying assessment.5
2The parties allege that deficiencies were previously
assessed pursuant to the partnership provisions contained in
secs. 6221 through 6234.
3Petitioner seeks relief from joint and several liability
pursuant to sec. 6015(b) or 6015(f). She does not contend that
she is entitled to separate liability relief under sec. 6015(c).
4A claim for relief from joint and several liability may
also be raised as an affirmative defense in a timely petition
based on a notice of deficiency. Butler v. Commissioner, 114
T.C. 276, 287-288 (2000). The petition in the instant case was
not based upon a notice of deficiency.
5In Petitioner’s Motion for Leave to Amend Petition,
petitioner argues:
(continued...)
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