Mildred L. Jones - Page 4

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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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