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Commissioner had asserted that additional taxes were owed.
Congress also wanted to make it clear that a taxpayer does not
have to wait until after an assessment has been made before
submitting a request to the Commissioner for relief under section
6015. Overall, the legislative history indicates that Congress
was concerned with the proper timing of a request for relief for
underreported tax and intended that taxpayers not be allowed to
submit a request to the Commissioner regarding underreported tax
until after the issue was raised by the IRS.9
There is nothing in the legislative history indicating that
the amendment of section 6015(e) by the Consolidated
Appropriations Act, 2001, was intended to eliminate our
jurisdiction regarding claims for equitable relief under section
6015(f) over which we previously had jurisdiction. The stated
purpose for inserting the language “against whom a deficiency has
been asserted” into section 6015(e) was to clarify the proper
9We note that sec. 1.6015-5(b)(5), Proposed Income Tax
Regs., 66 Fed. Reg. 3888, 3902 (Jan. 17, 2001), also expresses
the view that the Commissioner will not consider premature claims
for relief under sec. 6015(b), (c), and (f). The proposed
regulation provides, in pertinent part:
(5) Premature requests for relief. The Secretary
will not consider premature claims for relief under
�1.6015-2, �1.6015-3, or �1.6015-4. A premature claim
is a claim for relief that is filed for a tax year
prior to the receipt of a notification of an audit or a
letter or notice from the Secretary indicating that
there may be an outstanding liability with regard to
that year. * * *
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