127 T.C. No. 2
UNITED STATES TAX COURT
DAVID BRUCE BILLINGS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6148-03. Filed July 25, 2006.
P’s wife did not report embezzlement income on their
joint 1999 return. After she was caught, P and she filed an
amended tax return that reported the embezzlement income. P
then applied for relief from joint and several liability
under IRC sec. 6015(f). The Commissioner issued a notice of
determination denying his request, and P filed a petition
under sec. 6015(e) to review the Commissioner’s
determination. P and R stipulated that no relief is
available under IRC sec. 6015(b) and (c). Held: Upon
reconsideration, we no longer adhere to our prior holding
that sec. 6015(e) gives us jurisdiction over such
nondeficiency stand-alone petitions. Ewing v. Commissioner,
118 T.C. 494 (2002), revd. 439 F.3d 1009 (9th Cir. 2006), no
longer followed.
Patrick Wiesner, for petitioner.
Vicki L. Miller, for respondent.
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