- 6 -
liable for any unpaid tax or any deficiency (or any portion of
either)”. (Emphasis added.) Congress did not limit equitable
relief under section 6015(f) to situations where a deficiency has
been asserted. H. Conf. Rept. 105-599, at 254-255, 1998-3 C.B.
747, 1008-1009. However, a prerequisite for relief under section
6015(f) is that relief is not available under section 6015(b) or
(c), which deal with deficiency situations. Sec. 6015(f)(2);
Fernandez v. Commissioner, 114 T.C. at 330-331. Thus, in every
case where the taxpayer submits a request to the Commissioner for
relief under section 6015, and such request includes a claim for
relief under section 6015(f), the Commissioner must first examine
both subsections (b) and (c) to determine whether relief is
available under those subsections before determining whether
relief is available under section 6015(f). Respondent therefore
treated petitioner’s request for relief under section 6015 as an
election under section 6015(b), (c), and (f).4
4Respondent’s position is that our holding in Fernandez v.
Commissioner, 114 T.C. 324, 331 (2000), requiring an election
under sec. 6015(b) or (c), is satisfied by the statutory
requirement that an individual must fail to qualify for relief
under sec. 6015(b) and (c) as a prerequisite to being eligible
for relief under sec. 6015(f). Respondent recognizes that
taxpayers who have correctly reported but not paid their tax
liabilities can request relief under either sec. 6015(b) or (c)
despite the fact that they do not qualify for relief under those
subsections.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011