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review, or (2) where the action is "committed to agency
discretion" by law. 5 U.S.C. sec. 701(a)(1984); Estate of
Gardner, supra at 995.
As to respondent's argument that section 6015 precludes
judicial review, we disagree. Section 6015(e), in relevant part,
provides:
(e) Petition for Review by Tax Court.
(1) In general.--In the case of an individual who
elects to have subsection (b) or (c) apply--
(A) In general.--The individual may petition the
Tax Court (and the Tax Court shall have jurisdiction)
to determine the appropriate relief available to the
individual under this section if such petition is filed
during the 90-day period beginning on the date on which
the Secretary mails by certified or registered mail a
notice to such individual of the Secretary's
determination of relief available to the individual.
* * *
* * * * * * *
(3) Applicable rules.--
* * * * * * *
(B) Res Judicata. In the case of any election
under subsection (b) or (c), if a decision of the Tax
Court in any prior proceeding for the same taxable year
has become final, such decision shall be conclusive
except with respect to the qualification of the
individual for relief which was not an issue in such
proceeding. The exception contained in the preceding
sentence shall not apply if the Tax Court determines
that the individual participated meaningfully in such
prior proceeding.
* * * * * * *
(4) Notice to other spouse. The Tax Court shall
establish rules which provide the individual filing a joint
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