- 33 -
testify on her behalf, from which we have concluded that his
testimony would not have been favorable to her position. See
Wichita Terminal Elevator Co. v. Commissioner, supra. Instead,
petitioner relies on Mr. Monsour’s testimony to support her
contentions that Mr. Monsour, and not petitioner, was involved in
all of the meetings with Mr. Winschel with respect to the case
for the taxable years at issue and that Mr. Monsour did not
discuss that case with her. We did not find credible, and we
shall not rely on, Mr. Monsour’s testimony regarding who was
involved in the meetings with Mr. Winschel with respect to the
case for the taxable years at issue and whether Mr. Monsour
discussed that case with petitioner.
Petitioner did not claim in the petition24 for the taxable
years at issue that she was entitled to relief under section
6013(e)25 with respect to any of the taxable years at issue.26 Nor
24Petitioner and Mr. Monsour filed the petition for the
taxable years at issue on Dec. 16, 1997.
25In 1998, Congress repealed sec. 6013(e) and replaced it
with sec. 6015. Internal Revenue Service Restructuring and
Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112
Stat. 734. Sec. 6015 applies to any liability for tax remaining
unpaid as of July 22, 1998. RRA 1998 sec. 3201(g)(1), 112 Stat.
740.
26Petitioner does not, and could not reasonably, claim that
she was unaware of provisions in the Code granting relief in
certain circumstances from joint and several liability. In the
petition for the taxable years 1987 and 1988, petitioner and Mr.
Monsour alleged, inter alia, that respondent erred in failing to
conclude that petitioner is entitled to relief under sec.
(continued...)
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