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petitions the Court
under section
6015(e), the Court
may always decide
whether the
individual qualifies
for relief under
section 6015 as to
either a deficiency
or an underpayment.
and
who elects to have
subsection (b) or In order to In order to
(c) apply acquire jurisdiction acquire jurisdiction
under section under section
6015(e), the Court 6015(e), the Court
must find that the never need find that
petitioning the petitioning
individual made an individual made an
election under election under
subsection (b) or subsection (b) or
(c). As this Court (c). This language
stated in Fernandez is surplusage in
v. Commissioner, that the
114 T.C. 324, 331 Commissioner must
(2000), “before an always, including
individual may where the individual
petition this court has requested only
for review of equitable relief
innocent spouse under section
relief, including 6015(f), treat the
relief under individual’s request
subsection (f), such as an election under
individual must make subsection (b) and
an election under (c). This treatment
subsections (b) ipso facto meets the
and/or (c).” requirement of this
(Emphasis added.) language.
* * * the
individual may In order to In order to
petition the Tax acquire jurisdiction acquire jurisdiction
Court (and the Tax under section under section
Court shall have 6015(e), the Court 6015(e), the Court
jurisdiction) must find that the never need find that
petitioning the petitioning
individual is the individual is the
same individual individual against
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