- 9 -
Respondent treated petitioner's request for relief as an election
under section 6015(f) and determined that petitioner was not
entitled to the requested relief.
Section 6015(e)(1) allows a taxpayer whose request for
relief is denied by respondent to petition this Court for a
review of such determination. Our jurisdiction in cases brought
under section 6015(e)(1) encompasses a review of respondent's
determination with respect to all relief afforded by section
6015. Ewing v. Commissioner, 118 T.C. 494, 497-507 (2002);
Fernandez v. Commissioner, 114 T.C. 324, 330-331 (2000); Butler
v. Commissioner, supra at 289-290.
This Court treats petitioner's request as a request for
equitable relief under section 6015(f), that she be relieved of
her obligation to pay any outstanding tax liability reported on
their 1994 joint return. To prevail, petitioner must prove that
respondent's denial of equitable relief from joint liability
under section 6015(f) was an abuse of discretion.3 Jonson v.
3 RRA 1998 sec. 3001, 112 Stat. 726, added sec. 7491, which
shifts the burden of proof to the Secretary in certain
circumstances. Sec. 7491, however, is applicable to "court
proceedings arising in connection with examinations commencing
after the date of the enactment of this Act." RRA 1998 sec.
3001(c), 112 Stat. 727. Sec. 7491 is inapplicable to this case.
See Warbelow's Air Ventures, Inc. v. Commissioner, 118 T.C. 579,
582 n.8 (2002) (sec. 7491 is effective for court proceedings
arising in connection with examinations commencing after July 22,
1998).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011