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the conference report provides that “The conference agreement
follows the House Bill and the Senate amendment with respect to
procedural rules, including the jurisdiction of the Tax Court to
review matters relating to this provision.” H. Conf. Rept. 105-
599, supra at 255, 1998-3 C.B. at 1009 (emphasis added). The
references to “this area” and “this provision” reflect Congress’s
intent that our jurisdiction extend to claims arising under all
three subsections of section 6015, including claims for relief in
nondeficiency situations. Had Congress intended to limit our
jurisdiction to deficiency situations only, presumably it would
not have used such broad terms as “this area” and “this
provision” to describe the scope of our authority to review
claims for relief from joint and several liability. See, e.g.,
Fernandez v. Commissioner, 114 T.C. at 331 (interpreting
reference to “this section” in section 6015(e)(1)(A) to encompass
8(...continued)
that is a spouse’s (or former spouse’s) responsibility.
First, the provision establishes a separate liability
election for a taxpayer who is no longer married to, is
legally separated from, or has been living apart at all
times for at least 12 months from the person with whom
the taxpayer originally filed the joint return.
Second, the provision expands the circumstances in
which innocent spouse relief similar to that available
under prior law is available. Third, the provision
authorizes the Secretary to provide equitable relief in
appropriate situations. The provision also establishes
jurisdiction in the Tax Court over disputes arising in
this area. [Staff of Joint Comm. on Taxation, General
Explanation of Tax Legislation Enacted in 1998, at 67
(J. Comm. Print 1998); emphasis added.]
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