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The Conference report states that it follows the "House bill and
the Senate amendment in establishing jurisdiction in the Tax
Court over disputes arising in this area." H. Conf. Rept. 105-
599, at 251 (1998). In short, there is no language in either the
statute or the legislative history that precludes our review of
the Commissioner's denial of equitable relief pursuant to section
6015(f) where the taxpayer has made the requisite election for
relief pursuant to section 6015(b) or (c). But see In re Mira,
245 Bankr. 788 (Bankr. M.D. Pa. 1999).
We also disagree with respondent's argument that the
Commissioner's authority to grant equitable relief pursuant to
section 6015(f) is "committed to agency discretion by law." The
"committed to agency discretion" exception to the general rule of
judicial review is a very narrow one. (Estate of Gardner v.
Commissioner, supra at 995, citing Citizens to Preserve Overton
Park, Inc. v. Volpe, 401 U.S. 402, 410 (1971)). The exception
applies only in those rare instances in which a statute is drawn
in terms so broad that there is no law to apply. See id.
Whether there is law to apply turns on pragmatic considerations
as to whether an agency determination is the proper subject of
judicial review. See id. In Mailman v. Commissioner, supra at
1082-1083, we stated:
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