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paraphrasing Justice Frankfurter, we believe that wisdom comes
too seldom, and it should not be rejected merely because it comes
late. (“Wisdom too often never comes, and so one ought not to
reject it merely because it comes late.” Henslee v. Union
Planters Natl. Bank & Trust Co., 335 U.S. 595, 600 (1949)
(Frankfurter, J., dissenting).)
Respondent contends that the concession and abatement with
respect to 2001 render petitioners’ claims with respect to that
year moot. We agree. Our jurisdiction under section 6330 is
generally limited to reviewing whether a proposed lien or levy
action is proper. Once respondent concedes that there is no
unpaid liability for the year in dispute upon which a lien or
levy could be based, the case is moot. Greene-Thapedi v.
Commissioner, supra at 7; Gerakios v. Commissioner, T.C. Memo.
2004-203; Chocallo v. Commissioner, T.C. Memo. 2004-152. We need
say no more about the issue for 2001.
Section 6015(f)
Generally, spouses filing joint Federal income tax returns
are jointly and severally liable for the taxes due on those
returns. Sec. 6013(d)(3). Section 6015 provides relief from
liability in certain circumstances. Because the relief sought in
this case is from a liability shown on petitioners’ original 2000
return and assessed based on that return, only section 6015(f) is
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