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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).]
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