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deficiency cases in this Court are decided by trial de novo, so
(3) section 6015(e), which uses the term “determine”, must
reflect a congressional intent for us to review section 6015(f)
adjudications by trial de novo. In other words, the majority
assumes that, when Congress uses the word “determine” (or a
variation thereof) in the context of Tax Court review, such word
signifies a trial de novo.
2. Use of the Word “Determine” in Section 6015(f)
Does Not Signify De Novo Proceedings
a. Legislative History of Other Tax Provisions
The legislative history of certain declaratory judgment
provisions of the Code contradicts the majority’s assumption
regarding Congress’s use of the word “determine”. As the
majority recognizes, this Court has jurisdiction to issue
declaratory judgments in several situations. Majority op. p. 12
note 7. For example, we have jurisdiction under section 7476 to
make a declaration with respect to the initial or continuing
qualification of certain retirement plans. In that regard, we
have stated that “it is clear that Congress did not expect the
Tax Court to conduct a trial de novo and make an independent
examination of the facts to determine if the subject plan was
qualified.” Tamko Asphalt Prods., Inc. v. Commissioner, 71 T.C.
824, 837 (1979), affd. 658 F.2d 735 (10th Cir. 1981); see also
Rule 217(a) and Explanatory Note, 68 T.C. 1031, 1047. While the
majority notes that section 7476 authorizes us to make a
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