Robert L. Beck - Page 21

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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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