Marion Goldin - Page 9

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          1983 and 1984 attributable to Robotics, and that those letters              
          constitute a proper claim for refund of 1983 and 1984 taxes paid            
          relating to Robotics.                                                       
               Giving petitioner the benefit of the doubt, we read                    
          petitioner’s pre-September 5, 1997, letters as voicing some of              
          the elements required for section 6015 relief.  However, those              
          letters did not and could not give respondent sufficient notice             
          that petitioner sought a refund for 1983 and 1984 under section             
          6015 because those letters were sent to respondent long before              
          section 6015 was enacted on July 22, 1998.  See Washington v.               
          Commissioner, 120 T.C. 137, 160-161 (2003) (the taxpayer’s tax              
          returns filed on or before April 15, 1998, could not adequately             
          notify the Commissioner of the basis for the taxpayer’s refund              
          claim because they were filed before section 6015 was enacted);             
          Bartman v. Commissioner, T.C. Memo. 2004-93.                                
               Under former section 6013(e), repealed in 1998, Internal               
          Revenue Service Restructuring and Reform Act of 1998 (RRA), Pub.            
          L. 105-206, sec. 3201(a), (e)(1), 112 Stat. 734, 740, a claim in            
          the Tax Court for relief from joint liability was an affirmative            
          defense in a deficiency proceeding.  Former section 6013(e) did             
          not allow us to grant relief to a taxpayer, such as petitioner,             
          who filed a "stand-alone” petition (i.e., one not related to a              
          deficiency proceeding).  See Brown v. Commissioner, T.C. Memo.              
          2002-187.  Thus, we are unable to grant relief to petitioner for            






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