Kathryn Bernal - Page 10




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          also has jurisdiction to consider appropriate spousal defenses in           
          the context of a petition for review of a lien or levy action.              
          Sec. 6330(c)(2)(A)(i) and (d)(1)(A); sec. 301.6330-1(e)(2),                 
          Proced. & Admin. Regs.                                                      
               Unlike section 6015, section 66 does not specifically and              
          separately grant this Court jurisdiction over the Commissioner’s            
          denial of equitable relief under section 66(c).  In Fernandez v.            
          Commissioner, 114 T.C. 324 (2000), we considered a petition filed           
          under the “stand alone” provisions of section 6015(e).  We                  
          pointed out in Fernandez that our jurisdiction depended upon the            
          specific provisions of section 6015(e)(1)(A).  Id. at 329.  In              
          fact, section 6015(e) sets forth specific and separate provisions           
          for filing a petition for review of the appropriate relief                  
          available with respect to a claim for relief from joint and                 
          several liability.  While section 66(c) permits a spouse who does           
          not file joint returns to seek relief from the effects of                   
          community income, said section does not contain a parallel                  
          provision to section 6015(e) providing for review by the Tax                
          Court.  Without such a parallel provision the conclusion is                 
          evident, that we do not have jurisdiction to consider a “stand              
          alone” petition under section 66.  As noted supra note 5, section           
          66(c) was amended at the same time as the enactment of section              
          6015.  There is nothing in the statute or legislative history               
          from which we could conclude that Congress intended to provide              






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