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In the present case, petitioner is seeking relief from the
respective self-employment taxes that were shown due in the
income tax returns that she and Mr. Butner jointly filed for the
taxable years 1994, 1995, 1998, and 1999, respectively, and that
were not paid when they filed those returns. Because there is no
"deficiency" for any of the taxable years 1994, 1995, 1998, and
1999, relief is not available to petitioner under section 6015(c)
for any of those years. See Washington v. Commissioner, supra at
146-147; see also Hopkins v. Commissioner, supra.
Section 6015(f)
The only remaining opportunity for relief to petitioner is
section 6015(f). We consider first whether we have jurisdiction
to review respondent’s denial of relief under section 6015(f) to
petitioner where no deficiency has been asserted.
Before we issued our Opinion in Billings v. Commissioner,
127 T.C. 7 (2006), we held that we have jurisdiction under
section 6015(e)(1) to review a denial of relief under section
6015, including section 6015(f). Fernandez v. Commissioner, 114
T.C. 324, 330-331 (2000). After Congress amended section
6015(e),11 we held that "the amendment of section 6015(e) does
not preclude our jurisdiction to review the denial of equitable
11Congress amended sec. 6015(e), effective Dec. 21, 2000, by
adding the language "against whom a deficiency has been as-
serted". Consolidated Appropriations Act, 2001, Pub. L. 106-554,
app. G, sec. 313, 114 Stat. 2763, 2763A-641.
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Last modified: November 10, 2007