- 26 - 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).Page: Previous 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Next
Last modified: May 25, 2011