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review of collection due process determinations because of
section 6330(d)(1)(A), and as relief in stand-alone petitions
when the Commissioner has asserted a deficiency against a
petitioner. But until and unless Congress identifies this as a
problem and fixes it legislatively by expanding our jurisdiction
to review all denials of innocent spouse relief, it is quite
possible that the district courts will be the proper forum for
review of the Commissioner's denials of relief in nondeficiency
stand-alone cases.11 Because, however, the 2000 amendment to
section 6015(e) eliminated our jurisdiction in such cases,
An order will be entered
dismissing the case for lack of
jurisdiction.
Reviewed by the Court.
HALPERN, THORNTON, and KROUPA, JJ., agree with this majority
opinion.
11 See generally 5 U.S.C. sec. 703 (2000) (review in absence
of special statutory proceeding); Owner-Operators Indep. Drivers
Association v. Skinner, 931 F.2d 582, 585 (9th Cir. 1991)
(default rule is review in federal district court under general
federal question jurisdiction).
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