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because her late husband was responsible for the filing of their
income taxes and that she is suffering from economic hardship.
On August 21, 2003, respondent issued to petitioner a Final
Notice for 1994 and 1995, denying her claim for relief under
section 6015 “because the taxes are fully paid and you did not
file your claim within the required time period to get a refund”.
As of the date of trial, respondent had not issued a final
determination as to petitioner’s request for relief on her 1996
joint return.1
Discussion
Section 6013(d)(3) provides that a husband and wife are
jointly and severally liable for any tax liability arising from a
joint return. However, section 6015(a) provides that,
notwithstanding section 6013(d)(3), an individual who has made a
joint return may elect to seek relief from joint and several
liability on such return. Section 6015 was enacted in 1998 as
part of the Internal Revenue Service Restructuring and Reform Act
1 The record does not reflect that respondent issued a
notice of determination with respect to the request for relief
from joint and several liability for the 1996 tax year. The
petition was filed on Oct. 8, 2003, which is less than 6 months
from the date of the election (July 11, 2003). Under these
circumstances, we do not have jurisdiction to consider any claim
for relief for the taxable year 1996. Sec. 6015(e)(1)(A)(i); see
Maier v. Commissioner, 119 T.C. 267, 270-271 (2002), affd. 360
F.3d 361 (2d Cir. 2004). In any event, even if petitioner’s
request for relief for tax year 1996 were properly at issue, her
1996 tax liability was paid in full prior to the effective date
of sec. 6015, and, as discussed herein, her request for relief
would be denied.
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