David Bruce Billings - Page 13

                                  - 13 -                                              
                         jurisdiction) to determine the                               
                         appropriate relief available to the                          
                         individual under this section if such                        
                         petition is filed--                                          
          And here our problem began, because it might seem that the                  
          inclusion of the first new phrase was the inclusion of a new                
          condition--that an individual seeking innocent spouse relief must           
          show that the Commissioner is asserting a deficiency against him.           
          We raised the problem sua sponte in Ewing I, but both the                   
          Commissioner and Ewing took the position that the amendment did             
          not deprive us of jurisdiction.  Ewing I, 118 T.C. at 506.                  
               Given the difficulty of the issue, we analyzed the question            
          at length, reasoning that                                                   
                    Equitable relief under section 6015(f) is,                        
                    and always has been, available in                                 
                    nondeficiency situations.  Under these                            
                    circumstances, the amendment to section                           
                    6015(e)(1) referring to situations where “a                       
                    deficiency has been asserted" and the                             
                    retention of the language in that same                            
                    section giving us jurisdiction over "the                          
                    appropriate relief available to the                               
                    individual under this section" creates an                         
          Id. at 504.                                                                 
               Having found an ambiguity, we then consulted the legislative           
          history and found nothing                                                   
                    indicating that the amendment of section                          
                    6015(e) * * * was intended to eliminate our                       
                    jurisdiction regarding claims for equitable                       
                    relief under section 6015(f) over which we                        
                    previously had jurisdiction.  The stated                          
                    purpose for inserting the language "against                       
                    whom a deficiency has been asserted" into                         
                    section 6015(e) was to clarify the proper                         

Page:  Previous  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  Next

Last modified: May 25, 2011