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tax or any deficiency * * * attributable to any item for which
relief is not available” under section 66(c)(1) through (4). The
section 66(c) equitable relief provision was enacted on July 22,
1998, and applies to any liability for tax arising after such
date or arising on or before such date and remaining unpaid as of
such date. See Internal Revenue Service Restructuring and Reform
Act of 1998 (RRA 1998), Pub. L. 105-206, secs. 3201(b), 3202(g),
112 Stat. 734, 740. As Mrs. Beck’s liability for tax arose prior
to July 22, 1998, and remains unpaid, the section 66(c) equitable
relief provision is effective with respect to the instant case.
Respondent contends that denial of relief under the section
66(c) equitable relief provision is not subject to judicial
review. We disagree. The section 66(c) equitable relief
provision was enacted in the same section of the same legislation
that created a similar equitable relief provision under section
6015(f).12 See RRA 1998 sec. 3201(b), 112 Stat. 734. We have
previously held that in a deficiency proceeding we have authority
to review respondent’s denial of equitable relief under section
6015(f) as part of our traditional authority in deficiency
proceedings to render an opinion regarding affirmative defenses
raised by the taxpayer. See Butler v. Commissioner, 114 T.C.
12 Sec. 6015(f) provides that if, taking into account all
the facts and circumstances, it is inequitable to hold the
individual liable for any unpaid tax or any deficiency, and
relief is unavailable under sec. 6015(b) or (c), the Secretary
may relieve such individual of the liability.
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