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against whom a whom a deficiency is
deficiency was asserted or who made
asserted and who an election under
made the election subsection (b) or
under subsection (b) (c). The Court has
or (c). The jurisdiction
“individual” whenever an
referenced in this individual petitions
language is the same the Court under
“individual” section 6015(e) to
described in the decide any claim for
prefatory language relief under section
in section 6015. The
6015(e)(1). “individual” who may
petition the Court
is not necessarily
the same
“individual”
described in the
prefatory language
in section
6015(e)(1).
to determine the When the The phrase “under
appropriate relief individual described this section” means
available to the in the prefatory that the Court may
individual under language in section decide the
this section if such 6015(e)(1) files a appropriate relief
petition is filed * timely petition with as to any
* * [timely]. the Court under petitioning
section 6015(e), and individual who files
the Court therefore a timely petition
has jurisdiction, under section
the Court may decide 6015(e).
that the individual
is entitled to any
form of relief under
section 6015.
As I see it, the controlling fact in this case is that
petitioner requested from the Commissioner solely equitable
relief under section 6015(f).1 The majority sees it differently.
1 As discussed infra, Congress provided in sec. 6015 three
(continued...)
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