David Bruce Billings - Page 21

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               LARO, J., concurring:  The Court today appropriately                   
          overrules the opinion of the Court in Ewing v. Commissioner,                
          118 T.C. 494 (2002), revd. Commissioner v. Ewing, 439 F.3d 1009             
          (9th Cir. 2006).  With that result, I concur.1  As I stated in my           
          dissent in Ewing v. Commissioner, supra at 510, the Court’s                 
          opinion there, while reaching a practical result, disregarded the           
          obvious plain reading of section 6015(e)(1).2  In accordance with           
          such a plain reading, Congress has allowed the Court to review an           
          individual’s petition seeking equitable relief under section                
          6015(f) (equitable relief) only when:  (1) The Commissioner has             

               1 I disagree with the lead opinion in this case in that it             
          sets forth dicta regarding jurisdiction in situations not before            
          the Court in this case.                                                     
               2 Sec. 6015(e)(1) empowers the Court to review a taxpayer’s            
          stand-alone petition challenging the Commissioner’s determination           
          as to the taxpayer’s administrative claim for relief from joint             
          liability under sec. 6015.  See generally Fernandez v.                      
          Commissioner, 114 T.C. 324, 329 (2000) (coining the phrase                  
          “stand-alone petition” to refer to a petition filed to invoke our           
          jurisdiction under sec. 6015(e)(1)).  Sec. 6015(e)(1) provides in           
          relevant part:                                                              
               SEC. 6015(e).                                                          
                    (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 jurisdiction) to determine the                         
                    appropriate relief available to the                               
                    individual under this section if such                             
                    petition is filed * * * [timely.]                                 

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