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Discussion
Petitioner argues that the offer in compromise should be set
aside and he should be allowed to seek relief from joint and
several liability under section 6013(e) and section 6015(b), (c),
and (f) for the years 1986 and 1987. Respondent argues that the
offer in compromise should not be set aside and, as a matter of
law, petitioner is not entitled to relief. The issue we must
decide is whether petitioner is barred from seeking relief from
joint and several liability because the offer in compromise was
accepted or whether the offer can be rescinded on the basis of a
mutual mistake or a misrepresentation.
I. Petitioner’s Claim for Relief Under Section 6013(e)
As an initial matter, we address petitioner’s argument as it
pertains to section 6013(e). The petition in this case was filed
pursuant to section 6015(e)(1). Section 6015(e)(1) provides
jurisdiction to decide the appropriate relief available to the
taxpayer under section 6015. There is no provision in the
Internal Revenue Code that allows us to grant relief under
section 6013(e) to a taxpayer who files a petition under section
6015(e). Brown v. Commissioner, T.C. Memo. 2002-187. Thus, we
do not consider petitioner’s claim for relief under section
6013(e).
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