David Bruce Billings - Page 20

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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               

               Reviewed by the Court.                                                 
               HALPERN, THORNTON, and KROUPA, JJ., agree with this majority           

               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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