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Thursday, January 23, 2003


Evelyn B. Block has a timely filed petition contesting the IRS's denial of relief from joint and several liability. This was a "stand alone" petition under section 6015 regarding an already assessed liability. Block moved the Tax Court to allow her to amend the petition to claim that the assessment of the underlying tax liability for the years at issue, 1983 and 1984, is barred by the statute of limitations. TC held that its jurisdiction to hear a challenge of denial of relief from joint and several liability under section 6015(e) does not grant it jurisdiction to rule on challenges to assessment of the underlying liability. The mistake Block made here is the same that many of the protesters make: At a Tax Court hearing on the appropriateness of IRS collection actions, the Tax Court does not have jurisdiction to rule on the underlying liability.

However, TC specifically stated that they were not asked and were therefore not ruling as to whether the alleged expiration of the period of limitations on the assessment of the underlying liability might be a �factor� in determining whether it would be inequitable under section 6015(f) to deny Ms. Block relief. TC then invited Ms. Block to move to amend her petition to assert that specific allegation.

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