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section 6015(b) or (c) apply may petition this Court “to
determine the appropriate relief available to the individual”
under section 6015, including relief under section 6015(f).
Fernandez v. Commissioner, 114 T.C. 324, 330-331 (2000). To
prevail under section 6015(f), petitioner must show that
respondent’s denial of equitable relief from joint liability
under section 6015(f) was an abuse of discretion. Jonson v.
Commissioner, 118 T.C. 106, 125 (2002); Cheshire v. Commissioner,
115 T.C. 183, 198 (2000), affd. 282 F.3d 326 (5th Cir. 2002);
Butler v. Commissioner, 114 T.C. 276, 292 (2000).
3. Determinations and Redeterminations by This Court
Section 6015(e)(1)(A), which authorizes this Court to
determine the appropriate relief available under section 6015,
is similar to our deficiency jurisdiction in section 6213, which
provides that taxpayers who receive a notice of deficiency may
petition this Court for a redetermination of the deficiency.
Sec. 6213(a).
It is well established that the APA does not apply to
deficiency cases in this Court; that is, cases arising under
sections 6213 or 6214 in which we may redetermine the taxpayer’s
tax liability. O’Dwyer v. Commissioner, 266 F.2d 575, 580 (4th
Cir. 1959), affg. 28 T.C. 698 (1957); Nappi v. Commissioner, 58
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