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SEC. 6015(e). Petition for Review by Tax Court.--
(1) In general.–-In the case of an individual who
elects to have subsection (b) or (c) apply–-
(A) In general.–-The individual may petition
the Tax Court (and the Tax Court shall have
jurisdiction) to determine the appropriate relief
available to the individual under this section
* * * [Emphasis added.]
Section 6015(f) provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if–
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either);
and
(2) relief is not available to such
individual under subsection (b) or (c),[6]
the Secretary may relieve such individual of such
liability. [Emphasis added.]
In two cases decided while the above-quoted statutory
language of section 6015(e) was still in effect, we held that
this Court had jurisdiction to review denials of requests for
relief from joint and several liability pursuant to section
6015(f) in both deficiency and “stand alone” proceedings. In
Butler v. Commissioner, 114 T.C. 276 (2000), we addressed the
issue of whether we have authority to review a denial of relief
6Subsecs. (b) and (c) of sec. 6015 provide separate grounds
for relief from joint and several liability attributable to
understatements of tax on returns or any “deficiencies”. As
previously noted, the return in issue did not understate the tax,
and there was no “deficiency”.
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Last modified: May 25, 2011