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Ninth Circuit, which also affirmed. Hopkins v. United States (In
re Hopkins), 146 F.3d 729 (9th Cir. 1998).
On May 24, 1999, petitioner filed a Form 8857, Request for
Innocent Spouse Relief, with respondent for her 1982 and 1983
joint and several tax liabilities in which she requested relief
under the recently enacted provisions of section 6015. On
January 8, 2001, petitioner filed a petition for relief from
joint and several liability with this Court. At the time of
petitioner’s filing the petition, respondent had not made a
determination with respect to her request.
OPINION
We decide in this Opinion whether petitioner is precluded by
her closing agreement from asserting a claim for relief from
joint and several liability under section 6015. The closing
agreement was signed before the effective date of section 6015,
and the tax liabilities assessed pursuant to that closing
agreement were unpaid as of that effective date. This case
presents an issue of first impression.
With certain exceptions, a husband and wife may elect to
file a joint return. Sec. 6013(a). If a joint return is made,
the tax is computed on the aggregate income, and the liability
with respect to the tax is joint and several. Sec. 6013(d)(3).
However, in specified circumstances, relief from joint and
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