David Bruce Billings - Page 10

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          review the Commissioner's decision to deny 6015(f) relief when a            
          taxpayer filed a petition to redetermine a deficiency asserted              
          against her.  We concluded that we did, because we had for a very           
          long time treated claims for innocent spouse relief under old               
          section 6013(e), Act of Jan. 12, 1971, Pub. L. 91-679, 84 Stat.             
          2063, 2063-2064, repealed by Internal Revenue Service                       
          Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.                 
          3201(e)(1), 112 Stat. 685, 740 (1998), as "affirmative defenses"            
          to the Commissioner's deficiency determination.  Butler, 114 T.C.           
          at 287-288.  This followed logically from our general rule that a           
          petition to redetermine a deficiency gives us jurisdiction over             
          the entire deficiency and not just the particular items listed in           
          the notice of deficiency.                                                   
               So unless there had been some change in the law, a taxpayer            
          challenging a notice of deficiency could, after enactment of                
          section 6015, continue to argue that he was an innocent spouse.             
          What made Butler notable is that the Commissioner argued that               
          section 6015(e)4 was precisely such a change in the law--that               

               4 Sec. 6015(e) (as before the 2000 amendment):                         
               SEC. 6015(e).  Petition for Review by Tax Court.--                     
                         (1) In general.--In the case of an                           
                    individual who elects to have subsection (b)                      
                    or (c) apply--                                                    
                              (A)  In general.--The individual                        
                         may petition the Tax Court (and the Tax                      
                         Court shall have jurisdiction) to                            

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