Michael B. Butler and Jean Butler - Page 22




                                       - 22 -                                         
               return but not making the election under subsection (b) or             
               (c) with adequate notice and an opportunity to become a                
               party to a proceeding under either such subsection.                    
          We find nothing in section 6015(e) that precludes our review of             
          respondent's denial of equitable relief to petitioner.  Indeed,             
          section 6015(e) states that, where a taxpayer elects to have                
          either subsection (b) or (c) apply, the taxpayer "may petition              
          the Tax Court (and the Tax Court shall have jurisdiction) to                
          determine the appropriate relief available to the individual                
          under this section".  Sec. 6015(e)(1)(A).  (Emphasis added).  In            
          Woodral v. Commissioner, 112 T.C. 19, 22-23 (1999), we held that            
          the phrase "this section" in section 6404(g) includes all                   
          subsections of 6404.                                                        
               Moreover, the legislative history supports our                         
          interpretation that section 6015 does not limit our authority to            
          review the Commissioner's determinations pursuant to section                
          6015(f).  The House report states:  "The bill specifically                  
          provides that the Tax Court has jurisdiction to review any denial           
          (or failure to rule) by the Secretary regarding an application              
          for innocent spouse relief."  H. Rept. 105-364, Part I, at 61               
          (1997).  (Emphasis added).  The Senate report provides:                     
          The Tax Court has jurisdiction of disputes arising from                     
               the separate liability election.  For example, a spouse                
               who makes the separate liability election may petition                 
               the Tax Court to determine the limits on liability                     
               applicable under this provision.  [S. Rept. 105-174, at                
               56 (1998).]                                                            







Page:  Previous  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  Next

Last modified: May 25, 2011