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Our interpretation of section 6015(e) concerns the
new language “against whom a deficiency has been
asserted”. However, section 6015(e)(1)(A) still
contains the provision giving this Court jurisdiction
“to determine the appropriate relief available to the
individual under this section” (emphasis added), which,
as previously explained, we have held gives us
jurisdiction over the propriety of equitable relief
under section 6015(f). Equitable relief under section
6015(f) is, and always has been, available in
nondeficiency situations. Under these circumstances,
the amendment to section 6015(e)(1) referring to
situations where “a deficiency has been asserted” and
the retention of the language in that same section
giving us jurisdiction over “the appropriate relief
available to the individual under this section” creates
an ambiguity. Therefore, it is appropriate to consult
the legislative history of the amendment made by the
Consolidated Appropriations Act, 2001.
Id. at 503-504.
After having consulted the conference report accompanying
the amendment of section 6015(e)(1), H. Conf. Rept. 106-1033, at
1023 (2000), 2000-3 C.B. 304, 353, the Court concluded:
The conference report indicates that the language
“against whom a deficiency has been asserted” was
inserted into section 6015(e) to clarify the proper
time for making a request to the Commissioner for
relief from joint and several liability for tax that
may have been underreported on the return. Congress
wanted to prevent taxpayers from submitting premature
requests to the Commissioner for relief from potential
deficiencies before the Commissioner had asserted that
additional taxes were owed. Congress also wanted to
make it clear that a taxpayer does not have to wait
until after an assessment has been made before
submitting a request to the Commissioner for relief
under section 6015. Overall, the legislative history
indicates that Congress was concerned with the proper
timing of a request for relief for underreported tax
and intended that taxpayers not be allowed to submit a
request to the Commissioner regarding underreported tax
until after the issue was raised by the IRS.
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