- 9 - Commissioner, 120 T.C. 62, 66 (2003). Understanding why the Billingses owed tax but had no “deficiency” after they filed their amended return requires a bit of explanation: Section 6211(a) defines a “deficiency” as the “amount by which the tax imposed * * * exceeds * * * the amount shown as the tax by the taxpayer upon his return.” (Emphasis added.) The Code itself doesn’t tell us what effect the filing of an amended return has, but the related regulation does. It states that “[a]ny amount shown as additional tax on an ‘amended return’ * * * filed after the due date of the return, shall be treated as an amount shown by the taxpayer ‘upon his return’ for purposes of computing the amount of the deficiency.” Sec. 301.6211-1(a), Proced. & Admin. Regs. Because the Billingses’ amended 1999 return was filed well after April 15, 2000, and the Commissioner accepted that return, the increase in tax that it showed has to be treated as an amount shown on their return. That left Billings able to look only to subsection (f) for relief, and when the Commissioner denied it to him, left him with the problem of where to seek judicial review. He filed in our Court and, under our decision in Ewing I, he was right to do so because we had held that section 6015(e) gave us jurisdiction to grant (f) relief in nondeficiency stand-alone cases like his. Ewing I in turn built on two other cases. The first was Butler, where we had to decide whether we had jurisdiction toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011