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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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