Estate of Edward Wenner - Page 5




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          review the Commissioner’s failure to abate interest under all               
          subsections of section 6404.  See Woodral v. Commissioner, 112              
          T.C. 19, 22-23 (1999).  However, the only explicit jurisdiction             
          given to the Court under this section is a jurisdiction to                  
          determine whether the Secretary’s failure to abate interest under           
          section 6404 was an abuse of discretion.  The Court may order an            
          abatement of interest where we have determined that the Secretary           
          has abused his discretion.                                                  
               There are two primary jurisdictional predicates for this               
          Court to review a claim for relief from joint and several                   
          liability.  First, a claim may be raised as an affirmative                  
          defense in a petition for redetermination of a deficiency filed             
          pursuant to section 6213(a).  See Butler v. Commissioner, 114               
          T.C. 276 (2000); Charlton v. Commissioner, 114 T.C. 333 (2000).             
          In a deficiency proceeding, we consider all the facts and                   
          circumstances relevant to ascertaining the correct amount of the            
          deficiency, including affirmative defenses.  See secs. 6213 and             
          6214; Butler v. Commissioner, supra at 287; Woods v.                        
          Commissioner, 92 T.C. 776, 784-785 (1989); Naftel v.                        
          Commissioner, 85 T.C. 527, 533 (1985).                                      
               The second jurisdictional predicate is found in section                
          6015(e).  This section enables an electing spouse to petition for           
          review of an administrative determination (or failure to make a             
          determination) regarding relief from liability as a stand alone             






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