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In certain specific cases where statutory provisions
reserve jurisdiction to the Commissioner, a case can also be
remanded to the Commissioner’s Appeals Office. Under
sections 6320(c) and 6330(d)(1), this Court may consider
certain collection actions taken or proposed by the
Commissioner’s Appeals Office. Under paragraph (2) of
section 6330(d), the Commissioner’s Appeals Office retains
jurisdiction with respect to the determination made under
section 6330. As part of the process, a case may be
remanded to the Appeals Office for further consideration.
See, e.g., Parker v. Commissioner T.C. Memo. 2004-226.
The situation is different, however, in a section 6015
proceeding, which is sometimes referred to as a “stand
alone” case. Although entitled “Petition for Review by Tax
Court”, section 6015(e) gives jurisdiction to the Court “to
determine the appropriate relief available to the individual
under this section”. The right to petition is “In addition
to any other remedy provided by law” and is conditioned upon
meeting the time constraints prescribed in section
6015(e)(1)(A)(i) and (ii). Even if the Commissioner fails
to do anything for 6 months following the filing of an
election for relief (where there is nothing to “review”),
the individual may bring an action in this Court. See sec.
6015(b), (e)(1)(A)(i)(II). A petition for a decision as to
whether relief is appropriate under section 6015 is
generally not a “review” of the Commissioner’s determination
in a hearing but is instead an action begun in this Court.
There is in section 6015 no analog to section 6330 granting
the Court jurisdiction after a hearing at the Commissioner’s
Appeals Office. [Fn. refs. omitted.]
Pursuant to Friday v. Commissioner, supra at 221-222, this
case will be returned to the Court’s general docket for trial in
due course. If, however, the parties desire to consider the case
at the administrative level, the Court will consider any motion
to that effect.
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Last modified: May 25, 2011