Diane Fernandez - Page 13




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          arising only under section 6404(e)” (emphasis added).  We also              
          note that Congress recently amended section 6015(e)(3)(A) in                
          recognition of the distinction between the terms “section” and              
          “subsection”.  Congress amended section 6015(e)(3)(A) by striking           
          “of this section” and inserting “of subsection (b) or (f)”.                 
          Omnibus Consolidated and Emergency Supplemental Appropriations              
          Act of 1999, Pub. L. 105-277, sec. 4002(c), 112 Stat. 2681-906.             
                    B.  Legislative History                                           
               In Butler v. Commissioner, supra, we opined that the                   
          legislative history of section 6015 supported an interpretation             
          that section 6015 does not limit our authority to review section            
          6015(f).  For the same reasons as fully discussed in Butler, we             
          hold that the legislative history of section 6015 makes clear               
          that Congress did not intend to limit our review of section 6015.           
                    C.  Section 6015(f)                                               
               Section 6015(f) provides that the Commissioner may relieve             
          an individual of liability if, taking into account all the facts            
          and circumstances, it is inequitable to hold the individual                 
          liable for any unpaid tax or deficiency (or portion thereof), and           
          relief is not available to such individual under subsection (b)             
          or (c).  Respondent asserts that we do not have jurisdiction to             
          review a denial of a claim for innocent spouse relief under                 
          section 6015(f) because the granting of such relief is                      
          discretionary.                                                              






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