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By means of an October 2, 1996, determination, respondent
disallowed the Moores’ claimed partnership losses and determined
income tax deficiencies, additions to tax, and penalties for the
taxable years 1992, 1993, and 1994. By means of an October 30,
2002, determination, respondent disallowed the Moores’ claimed
partnership losses for 1997 and determined an income tax
deficiency and penalties for that year. The Moores carried back
some of those losses to their 1987 through 1991 tax years.
On December 23, 1996, the Moores petitioned the Tax Court
seeking review of respondent’s October 2, 1996, determination.
That case was assigned docket No. 27274-96. Among other
allegations, the Moores contended in docket No. 27274-96 that the
3-year period for assessment had expired, but no claim for relief
was alleged under section 6013(e).3 Initially, the Moores were
pro se in docket No. 27274-96 and on July 27, 1998, entries of
appearance were filed on behalf of the Moores by Attorneys Wendy
S. Pearson and Terri A. Merriam. Attorney Merriam filed an
amendment to the petition on August 24, 1998, alleging an
alternative legal theory, but no mention of section 6013(e) or
innocent spouse relief was contained in the amended pleading.
3 Sec. 6013(e) was the predecessor to sec. 6015 allowing,
under certain circumstances, relief from joint and several tax
liability. At times, these provisions were referred to as
“innocent spouse” provisions.
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