Diane Fernandez - Page 12




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          Court for review of innocent spouse relief, including relief                
          under subsection (f), such individual must make an election under           
          subsections (b) and/or (c).                                                 
               As we pointed out in Butler v. Commissioner, supra, the                
          statutory language which grants jurisdiction to the Tax Court               
          over subsection (f) is found in the statutory text: “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”.  Sec. 6015(e)(1)(A)                  
          (emphasis added).  It is our view that Congress intended the term           
          “under this section” to include all subsections of section 6015             
          in their entirety.                                                          
               Our interpretation of the term “under this section” is                 
          consistent with our recent interpretation of identical language             
          used in section 6404(g)2 which provides in part that the “Tax               
          Court shall have jurisdiction * * * to determine whether the                
          Secretary’s failure to abate interest under this section was an             
          abuse of discretion” (emphasis added).  We held in Woodral v.               
          Commissioner, supra at 22-23, that “Section 6404(g) clearly                 
          grants the Court jurisdiction to review the Commissioner’s                  
          failure to abate interest under all subsections of section 6404             
          and does not limit the Court’s jurisdiction to review cases                 

               2  Sec. 6404(g) was redesignated sec. 6404(i) by the                   
          Internal Revenue Restructuring and Reform Act of 1998, Pub. L.              
          105-206, secs. 3305(a), 3309(a), 112 Stat. 743, 745.                        





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