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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
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