- 3 - See Estate of Wenner v. Commissioner, supra at 286; see also Naftel v. Commissioner, 85 T.C. 527, 529 (1985). While petitioner relies upon section 6015(e) in petitioning this Court to decide whether he is entitled to any relief under section 66(c), we have previously held that section 6015(e) does not give us jurisdiction to decide that issue. See Bernal v. Commissioner, 120 T.C. 102 (2003). While the Court does have jurisdiction to decide a taxpayer’s claim for equitable relief under section 66(c) in the setting of a so-called deficiency case commenced under section 6213(a), see, e.g., id. at 107; Beck v. Commissioner, T.C. Memo. 2001-198, this proceeding is not such a case. Petitioner also claims relief under section 6013(e). Under that section, before its repeal, a claim in this Court for relief from joint liability was an affirmative defense in a deficiency proceeding. Section 6013(e) did not allow the Court to grant relief to a taxpayer, such as petitioner, who filed a so-called stand-alone petition; i.e., a petition not related to a deficiency proceeding. See Goldin v. Commissioner, T.C. Memo. 2004-129; Brown v. Commissioner, T.C. Memo. 2002-187. We lack jurisdiction to grant petitioner relief under section 6013(e) for any of the years 1989 through and 1992.Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011