Gwendolyn A. Ewing - Page 17

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               Respondent contends that, under our holding in Magana, we              
          may not consider facts or issues that were not previously raised            
          by the taxpayer during the Commissioner’s consideration of the              
          taxpayer’s request for relief under section 6015(f).  We disagree           
          that Magana applies here for several reasons.  First, in Magana,            
          we said we were not deciding whether our holding therein applies            
          to claims for relief from joint liability under section 6015                
          raised in a collection proceeding under section 6330.  Id. at 494           
          n.3.  Clearly, then, our holding in Magana does not apply to                
          claims for relief from joint liability not brought under section            
          6330, e.g., brought as stand alone claims under section 6015(f).            
          Second, we did not say in Magana that the taxpayer would be                 
          limited to the administrative record or that the taxpayer may not           
          offer evidence in the proceeding in this Court.  Third, in Magana           
          we did not discuss the APA or the record rule.  Thus, we conclude           
          that Magana does not govern here.                                           
               6. Our Adoption of Respondent’s Position Would Lead to                 
                    Inconsistent Procedures in Similar Cases                          
               Adoption of respondent’s position would lead to the anomaly            
          of proceedings in some section 6015(f) cases on the basis of the            
          Commissioner’s administrative record and trials de novo in                  
          others.  Consider two examples.  First, a trial de novo would be            
          necessary if a taxpayer petitions this Court 6 months after                 
          filing an election for section 6015 relief and the Commissioner             
          has made no determination granting or denying relief.  Sec.                 





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