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or that we are to restrict our review to the administrative
record. Section 6015 expanded the Court’s jurisdiction to review
all denials of relief from joint and several liability. As
described in the conference report, the House bill “specifically
provides that the Tax Court has jurisdiction to review any denial
of innocent spouse relief.” H. Conf. Rept. 105-599, at 250
(1998), 1998-3 C.B. 747, 1004. Similarly, under the Senate
amendment, “The Tax Court has jurisdiction of disputes arising
from the separate liability election.” Id. at 251, 1998-3 C.B.
at 1005. The conference agreement “follows the House bill and
the Senate amendment in establishing jurisdiction in the Tax
Court over disputes arising in this area.” Id.
The legislative purpose in enacting section 6015 was to
provide spouses with broader access to relief from joint and
several tax liabilities. See id. at 249, 1998-3 C.B. at 1003.
In light of that fact, it seems unlikely that Congress would have
intended Tax Court review of a spouse’s claim to be governed by
the more restrictive APA judicial review procedures rather than
by the Tax Court’s customary de novo review procedures.
In conclusion, I believe that the majority opinion, in its
rejection of the APA record rule and in its application of the
abuse of discretion standard, is consistent with this Court’s
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