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previously on the joint return against the tax shown on the
return and claimed a refund of $141, which she received in due
course.
In a Form 8857, Request for Innocent Spouse Relief, signed
by petitioner and dated November 5, 1998, petitioner requested
section 6015 relief. The Form 8857 used by petitioner does not
reflect the repeal of section 6013(e) and enactment of section
6015. Nevertheless, it appears that respondent considered her
claim in accordance with the provisions of section 6015. In this
regard, on February 21, 2001, in a notice of final determination,
respondent advised petitioner that she was not entitled to relief
under subsections (b), (c), or (f) of section 6015.
Discussion
We are somewhat perplexed by the series of events just
described. Of particular concern is the fact that the untimely
separate return was processed after respondent had previously
treated the joint return as petitioner’s and issued a notice of
deficiency to her based upon the information and items reported
on the joint return.
In her administrative request for relief petitioner
apparently claimed that she neither authorized nor consented to
the joint return. Petitioner’s claim on this point was addressed
in a letter dated April 29, 2002, in which respondent’s Appeals
officer stated:
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