Michael Vetrano and Patricia Vetrano - Page 12




                                        - 12 -                                        
             or (c) of section 6015 for the same taxable year.  By its                
             terms, an individual cannot make an election under section               
             6015(b) or (c) for any taxable year that is the subject of               
             a final court decision, unless the individual's qualifica-               
             tion for relief under section 6015(b) or (c) was not an                  
             issue in the prior court proceeding and the individual did               
             not participate meaningfully in the prior proceeding.  See               
             sec. 6015(g)(2).  Stated differently, an individual who                  
             participated meaningfully in a court proceeding is                       
             precluded from electing relief under section 6015(b) or                  
             (c) for the same taxable year after the decision of the                  
             court becomes final, whether or not the individual's                     
             qualification for relief under section 6015(b) or (c)                    
             was an issue in the prior proceeding.  See sec. 6015(g)(2).              
                  Section 6015(g)(2) was originally enacted as section                
             6015(e)(3)(B) by RRA 1998 sec. 3201(a), and, as mentioned                
             above, became effective as to any liability for tax that                 
             remained unpaid as of the date of enactment of that Act,                 
             July 22, 1998.  See RRA 1998 sec. 3201(g)(1).  As                        
             originally enacted, this provision was expressly applicable              
             only to decisions of this Court.  See former sec.                        
             6015(e)(3)(B), as enacted by RRA 1998.  In considering                   
             technical amendments to RRA 1998, Congress wanted to make                
             it clear that a petition for review by the Tax Court, as                 






Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011