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Court to review requests for equitable relief such as those
presented by petitioner and the taxpayer in Ewing v.
Commissioner, supra. While Congress allowed an individual to
qualify for equitable relief in the appropriate case, Congress
did not provide in section 6015(e)(1) that the Court could review
whether a case was appropriate in the absence of an assertion of
a deficiency against the individual, the individual’s request for
relief under section 6015(b) or (c), and the individual’s timely
petition to this Court. Whether it is more practical for this
Court to decide the appropriateness of such a claim is not for us
to opine. We must presume from a plain reading of the text of
section 6015(e)(1) that Congress intended that we not have
jurisdiction over such a petition and must give effect to the
will of Congress as expressed through those terms. See Conn.
Natl. Bank v. Germain, 503 U.S. 249, 253-254 (1992); Griffin v.
Oceanic Contractors, Inc., 458 U.S. 564, 570 (1982); Consumer
Prod. Safety Commn. v. GTE Sylvania, Inc., 447 U.S. 102, 108
(1980).
FOLEY, HAINES, GOEKE, and WHERRY, JJ., agree with this
concurring opinion.
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