- 10 -
remaining from the 10-percent additional tax imposed by section
72(t) and the accuracy-related penalty imposed under section
6662(a). Respondent determined that petitioner was not entitled
to the requested relief.
If a taxpayer’s request for relief under section 6015 is
denied, the taxpayer may petition this Court, pursuant to section
6015(e)(1), for a review of the determination. Section
6015(e)(1)(A)8 provides that a taxpayer against whom a deficiency
has been determined and who elects to have 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).
In the present case, petitioner does not seek relief under
section 6015(b) or (c). Petitioner has conceded that she is not
eligible for relief under these subsections. Therefore, the only
opportunity for relief available to petitioner is section
6015(f). Section 6015(f) provides as follows:
8 SEC. 6015(e). Petition for Review by Tax Court.--
(1) In general.--In the case of an individual
against whom a deficiency has been asserted and who
elects to have subsection (b) or (c) apply–-
(A) In general.--In addition to any other
remedy provided by law, the individual may
petition the Tax Court (and the Tax Court shall
have jurisdiction) to determine the appropriate
relief available to the individual under this
section if such petition is filed--
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011