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words of limitation that confine our
jurisdiction to review of an election under
subsections (b) and/or (c), as respondent
contends. Rather, we understand this
language to encompass the procedural
requirement applicable to all joint filers
seeking innocent spouse relief and,
therefore, states the prerequisite to seeking
our review of such relief.
Id. at 330.6
We reasoned that section 6015(e)'s jurisdictional grant to
determine "the appropriate relief available to the individual
under this section" meant that we could grant relief to a
deserving individual under any part of "this section"--meaning
relief under subsection (b), (c), or (f)--because the word
"section" includes all subsections. Id. at 331.
The problem we faced in Ewing I is that Congress amended
section 6015(e) in 2000. It now reads (emphases showing new
language):
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
6 The reference to “the procedural requirement applicable to
all joint filers seeking innocent spouse relief” alludes to
section 6015(f)(2), which establishes failure to win relief under
subsections (b) and (c) as a condition for relief under
subsection (f).
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