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provided by section 6015(e), sometimes referred to as a
stand-alone proceeding, was not the exclusive procedure for
review of issues involving section 6015 but was an
additional avenue "by which innocent spouse relief could be
considered." See H. Conf. Rept. 106-1033, at 1023 (2000).
To effectuate that intent, Congress deleted the reference
to the Tax Court in the above res judicata provision so
that it would apply to a final decision of any court, and
Congress moved the provision from subsection (e) of section
6015, which applies only to the Tax Court, to subsection
(g). See Consolidated Appropriations Act, 2001, Pub. L.
106-554, sec. 1(a)(7), 114 Stat. 2763. (Hereinafter
referred to as Consolidated Appropriations Act, 2001).
This amendment to RRA 1998 became effective on December 21,
2000. See id., sec. 313(f), 114 stat. 2763A-643.
In discussing the proper time to elect relief under
section 6015, the conference report that accompanied the
Consolidated Appropriations Act, 2001, states as follows:
Congress did not intend that taxpayers be
prohibited from seeking innocent spouse relief
until after an assessment has been made; Congress
intended the proper time to raise and have the
IRS consider a claim to be at the same point
where a deficiency is being considered and
asserted by the IRS. This is the least
disruptive for both the taxpayer and the IRS
since it allows both to focus on the innocent
spouse issue while also focusing on the items
that might cause a deficiency. It also permits
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