David Bruce Billings - Page 51

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               MARVEL, J., dissenting:  Relying on what the Court’s Opinion           
          asserts is the plain meaning of prefatory language in section               
          6015(e)(1), the Court holds that it does not have jurisdiction              
          under section 6015(e)(1) to review the Commissioner’s                       
          determination denying a taxpayer relief under section 6015(f) in            
          a nondeficiency case.  Specifically, the Court’s Opinion                    
          concludes that, in order for us to have jurisdiction over a                 
          taxpayer’s petition for relief under section 6015, the taxpayer             
          must be a person “against whom a deficiency has been asserted and           
          who elects to have subsection (b) or (c) apply”.  The Court bases           
          its holding that we have no jurisdiction to decide this case on             
          its conclusion that petitioner is not an individual “against whom           
          a deficiency has been asserted”.  I disagree.  Because I conclude           
          that petitioner is an individual “against whom a deficiency has             
          been asserted”, I contend that the Court’s Opinion deciding the             
          jurisdictional issue against petitioner is in error.                        
               Congress enacted section 6015 in 1998 as part of the                   
          Internal Revenue Service Restructuring and Reform Act of 1998,              
          Pub. L. 105-206, sec. 3201(a), 112 Stat. 734.  As originally                
          enacted, section 6015(e)(1) provided, in pertinent part, that               
                    (1) In general.--In the case of an individual who                 
               elects to have subsection (b) or (c) apply--                           
                         (A) In general.--The individual may petition                 
                    the Tax Court (and the Tax Court shall have                       
                    jurisdiction) to determine the appropriate relief                 
                    available to the individual under this section                    
                    * * *                                                             

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