David Bruce Billings - Page 52

                                       - 52 -                                         
               In 2001, Congress amended section 6015(e)(1), effective on             
          December 21, 2000 (2001 amendment).  Consolidated Appropriations            
          Act, 2001, Pub. L. 106-554, app. G, sec. 313, 114 Stat. 2763A-641           
          (2000).  As a result, section 6015(e)(1) currently provides, in             
          pertinent part,                                                             
                    SEC. 6015(e).  Petition for Review by Tax Court.--                
                         (1) In general.--In the case of an individual                
                    against whom a deficiency has been asserted and                   
                    who elects to have subsection (b) or (c) apply--                  
                              (A)  In general.--In addition to any                    
                         other remedy provided by law, 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 * * *                          
               The Court’s Opinion concludes that we do not have                      
          jurisdiction because petitioner is not an individual against whom           
          a deficiency has been asserted.  Court op. p. 17.  The Court’s              
          Opinion explains that there is no deficiency because petitioner             
          reported the additional tax liability attributable to the                   
          embezzlement income on an amended return, and an amount reported            
          on an amended return must be treated as an amount shown by the              
          taxpayer upon his return in calculating the amount of a                     
          deficiency under section 6211(a).  See sec. 301.6211-1(a),                  
          Proced. & Admin. Regs.                                                      
               In reaching its conclusion, the Court relies upon the                  
          opinions of the Court of Appeals for the Ninth Circuit and the              

Page:  Previous  42  43  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  Next

Last modified: May 25, 2011