- 10 -
6015(e)(1)(A) to include all subsections of section 6015 in their
entirety. Fernandez v. Commissioner, supra at 331.7
Our opinions in Fernandez v. Commissioner, supra, and Butler
v. Commissioner, supra, examined the legislative history of
section 6015 and concluded that it supported our authority to
review the application of section 6015(f). Although Fernandez v.
Commissioner, supra, and Butler v. Commissioner, supra, both
involved deficiencies, we did not limit our holding to deficiency
situations or otherwise indicate that this Court lacks
jurisdiction in a nondeficiency situation involving a claim for
relief from liability for an underpayment of tax shown on a joint
return. As we pointed out in Butler v. Commissioner, supra at
290, the House report states that “The bill specifically provides
that the Tax Court has jurisdiction to review any denial (or
failure to rule) by the Secretary regarding an application for
innocent spouse relief”, and the Senate report provides that “The
Tax Court has jurisdiction of disputes arising from the separate
liability election.” The proposed Senate amendment applied the
separate liability election to situations involving deficiency
determinations and situations where the tax shown on the return
was not paid with the return. S. Rept. 105-174, at 57-58 (1998),
1998-3 C.B. 537, 593-594. The Senate amendment clearly provided
7The Commissioner has acquiesced in our decision in
Fernandez v. Commissioner, supra, in 2000-23 I.R.B. 002.
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