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408, 120 Stat. 3061, amended section 6015(e)(1) to provide that
this Court may review the Commissioner’s denial of relief under
section 6015(f) in cases where no deficiency has been asserted.1
Accordingly, this Court has jurisdiction to review respondent’s
determination that petitioner is not entitled to relief under
section 6015(f) from tax due but not paid on her joint Federal
income tax return for 2002.
Generally, married taxpayers may elect to file a Federal
income tax return jointly. Sec. 6013(a). Each spouse filing a
joint return is jointly and severally liable for the accuracy of
the return and the entire tax due. Sec. 6013(d)(3). Under
certain circumstances, however, section 6015 provides relief from
this general rule.
A taxpayer may be considered for relief under section
6015(f) where there is an unpaid tax or deficiency for which
relief is not available under section 6015(b) or (c).2 Section
1 The legislative amendment applies “with respect to
liability for taxes arising or remaining unpaid on or after the
date of the enactment of this Act.” The date of enactment was
Dec. 20, 2006. See Tax Relief and Health Care Act of 2006, Pub.
L. 109-432, div. C, sec. 408, 120 Stat. 3061.
2 A prerequisite to granting relief under sec. 6015(b) or
(c) is the existence of a tax deficiency or, as referred to in
various cases, an “understatement of tax”. Sec. 6015(b)(1)(B),
(c)(1); Block v. Commissioner, 120 T.C. 62, 65-66 (2003). The
requirement that a proposed or assessed deficiency be present
precludes, in this case, petitioner from seeking relief under
sec. 6015(b) or (c) for the underpayment of income tax reported
on the joint return for the year in issue but not paid at the
(continued...)
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