- 12 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011