- 8 -
2. Our Jurisdiction To Determine Whether the Taxpayer
Qualifies for Relief Under Section 6015(f)
Section 6015(f)4 authorizes the Secretary to prescribe
procedures under which, taking into account all the facts and
circumstances, the Secretary may determine that it is
inequitable to hold an individual jointly liable for tax.
Section 6015(e)(1)(A)5 provides our jurisdiction in section 6015
cases. Section 6015(e)(1)(A) provides that a taxpayer against
whom a deficiency has been asserted and who elects to have
4 Sec. 6015(f) provides:
SEC. 6015(f). Equitable Relief.--Under procedures
prescribed by the Secretary, if--
(1) taking into account all the facts
and circumstances, it is inequitable to hold
the individual liable for any unpaid tax or
any deficiency (or any portion of either);
and
(2) relief is not available to such
individual under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.
5 SEC. 6015(e). Petition for review by Tax Court.--
(1) In general.--In the case of an individual
against whom a deficiency has been asserted and who
elects to have subsection (b) or (c) apply--
(A) In general.--In addition to any other
remedy provided by law, the individual may
petition the Tax Court (and the Tax Court shall
have jurisdiction) to determine the appropriate
relief available to the individual under this
section if such petition is filed–
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011