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II. Jurisdiction Over Claims Involving Underpayment of Tax
The first issue for decision is whether this Court has
jurisdiction under section 6015(e) to review the denial of a
request for relief from joint and several liability where no
deficiency has been asserted. Both petitioner and respondent
agree that we have such jurisdiction.
A. Background of Section 6015
In order to decide this jurisdictional issue, it is
necessary to review the evolution of the pertinent statutory
provisions and caselaw. Congress enacted section 6015 in 1998 as
part of the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3201(a), 112 Stat. 734.5 As
originally enacted, section 6015(e) provided, in pertinent part:
5Sec. 6015 replaced former sec. 6013(e). Sec. 6013(e)
provided that a spouse could be relieved of tax liability if the
spouse proved: (1) A joint return was filed; (2) the return
contained a substantial understatement of tax attributable to
grossly erroneous items of the other spouse; (3) in signing the
return, the spouse seeking relief did not know, and had no reason
to know, of the substantial understatement; and (4) under the
circumstances it would be inequitable to hold the spouse seeking
relief liable for the substantial understatement. Relief under
sec. 6013(e) was difficult for many taxpayers to obtain. In
1998, Congress repealed sec. 6013(e) and enacted sec. 6015 in
order to make relief from joint and several liability more
accessible. Internal Revenue Service Restructuring and Reform
Act of 1998, Pub. L. 105-206, sec. 3201(a), 112 Stat. 734; H.
Conf. Rept. 105-599, at 249 (1998), 1998-3 C.B. 747, 1003.
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