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intervenor resided in Sarasota, Florida, at the time she filed
the petition and he filed the notice of intervention.
Petitioner and intervenor were married in 1981, and they
have lived together as husband and wife. At the time of trial
they had not divorced or separated. On August 11, 2003,
petitioner submitted a Form 8857, Request for Innocent Spouse
Relief, to the Internal Revenue Service (IRS). The IRS issued a
notice of determination with respect to the taxable year 1998 on
March 23, 2004. On June 18, 2004, a notice of determination was
issued with respect to the taxable years 1999, 2000, and 2001.
The petition seeking relief for the taxable years 1998, 1999, and
2000 was filed May 20, 2004.3
Discussion
A tax deficiency is a prerequisite to relief under section
6015(b) or (c). Sec. 6015(b)(1)(B) and (c)(1); Block v.
Commissioner, 120 T.C. 62, 65-66 (2003). Petitioner and
intervenor filed joint returns resulting in an underpayment.
There being no tax deficiency, relief is not available under
either subsection (b) or (c). See Washington v. Commissioner,
3 While the petition was filed before the notice of
determination issued on June 18, 2004, the petition appears to
have been filed on a date that is 6 months after the date the
sec. 6015 election was made. See sec. 6015(e)(1)(A)(i)(II).
Neither party has questioned jurisdiction with respect to 1998,
1999, or 2000 in this respect.
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