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Court’s jurisdiction to review claims for relief under section
6015 was not limited to claims for relief from taxes that may or
may not have been underreported in returns, which taxpayers
raised in either “deficiency” cases commenced in the Court
pursuant to section 6213(a) or so-called stand-alone section 6015
“deficiency” cases, including so-called stand-alone section
6015(f) “deficiency” cases. That is to say, prior to the
amendment of section 6015(e)(1) by the 2001 Consolidated
Appropriations Act (amendment of section 6015(e)(1)), the Court’s
jurisdiction to review claims for relief under section 6015
included claims for relief under section 6015(f) from all or a
portion of any unpaid taxes (i.e., taxes not paid when returns
were filed) in so-called stand-alone section 6015(f)
“nondeficiency” cases.5 See Ewing v. Commissioner, 118 T.C. 494,
500-502 (2002), revd. 439 F.3d 1009 (9th Cir. 2006); see also
4(...continued)
6015(c)(3)(B) provides:
(B) Time for election.--An election under this
subsection for any taxable year may be made at any time
after a deficiency for such year is asserted but not
later than 2 years after the date on which the
Secretary has begun collection activities with respect
to the individual making the election. [Emphasis
added.]
5Relief is available under sec. 6015(f) if, “taking into
account all the facts and circumstances, it is inequitable to
hold the individual liable for any unpaid tax or any deficiency
(or any portion of either)”, and relief is not otherwise
available to the taxpayer under sec. 6015(b) or (c).
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