I'm not a tax lawyer, but generally affirmative defenses that *might* apply would be things like good faith, necessity, estoppel, justification and statute of limitations. I don't know the facts of your case, and this is not an exhaustive list.
You need to retain a tax attorney to represent you because you have cited the incorrect Tax Court Rule. See Rule 39 which expressly states that affirmative defenses are ". . . res judicata, collateral estoppel estoppel, waiver, duress, fraud and the statute of limitations." There may be additional defenses based on the facts, and applicable case law.
Phillip M. Smith Jr.
Los Angeles Tax & Business Attorney
Licensed in the United States Tax Court
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Tax Court Rule 142 points to the list of affirmative defenses in Tax Court Rule 39, and include "res judicata, collateral estoppel, estoppel, waiver, duress, fraud, and the statute of limitations."