Teresa G. Butner - Page 20

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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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