- 42 -
recognizes,18 those terms are not synonymous in the Federal tax
17(...continued)
despite the fact that no notice of deficiency had been
issued. Since briefing and oral argument in this case,
however, the Ninth Circuit reversed the tax court and
held that the tax court has no jurisdiction under �
6015(e) to consider a petition for review where no
deficiency was determined by the IRS. Comm'r v. Ewing,
439 F.3d 1009, 1012-14 (9th Cir. 2006). We agree with
the Ninth Circuit that the tax court lacks jurisdiction
under � 6015(e) unless a deficiency was asserted
against the individual petitioning for review. The
language of � 6015(e)(1) is clear and unambiguous: an
individual may petition the tax court for review “[i]n
the case of an individual against whom a deficiency has
been asserted and who elects to have subsection (b) and
(c) apply....” 26 U.S.C. � 6015(e)(1) (emphasis
added). As such, we end our inquiry into the meaning
of the statute and apply its plain language.
Citicasters v. McCaskill, 89 F.3d 1350, 1354-55 (8th
Cir. 1996); Arkansas AFL-CIO v. FCC, 11 F.3d 1430, 1440
(8th Cir. 1993) (en banc). Applying the statute's
plain language, we hold that the tax court had no
jurisdiction to review Bartman's petition for review of
the IRS's denial of her tax year 1997 refund request
because no deficiency had been assessed against Bartman
for tax year 1997. [Emphasis added; fn. ref. omitted.]
Bartman v. Commissioner, 446 F.3d at 787-788.
18The conference report accompanying the 2001 Consolidated
Appropriations Act states in pertinent part:
Timing of request for relief.--Confusion currently
exists as to the appropriate point at which a request
for innocent spouse relief should be made by the
taxpayer and considered by the IRS. Some have read the
statute to prohibit consideration by the IRS of
requests for relief until after an assessment has been
made, i.e., after the examination has been concluded,
and if challenged, judicially determined. Others have
read the statute to permit claims for relief from
deficiencies to be made upon the filing of the return
before any preliminary determination as to whether a
deficiency exists or whether the return will be
(continued...)
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