David Bruce Billings - Page 26

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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               

          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                      
               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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