- 58 -
In order to apply section 6015(e)(1) to these facts, we must
first decide what the term “asserted” means. Section 6015(e)(1)
does not contain any definition, so, in accordance with accepted
principles of statutory construction, we apply the commonly
accepted definition. See, e.g., Muscarello v. United States, 524
U.S. 125, 127-132 (1998); Nw. Forest Res. Council v. Glickman, 82
F.3d 825, 833 (9th Cir. 1996); Keene v. Commissioner, 121 T.C. 8,
14 (2003). In Webster’s Third New International Dictionary, the
word “assert” means “to state or affirm positively, assuredly,
plainly or strongly” or, alternatively, “to demonstrate the
existence of”. Webster’s Third New International Dictionary 131
(1993). In Merriam Webster’s Collegiate Dictionary, the word
“assert” means “to state or declare positively and often
forcefully or aggressively” or, alternatively, “to demonstrate
the existence of”. Merriam Webster’s Collegiate Dictionary 69
(10th ed. 1997).
In order to apply section 6015(e)(1) to these facts, we must
also understand the term “deficiency”. The term is not defined
in section 6015. However, it is defined in section 6211(a).
Section 6211(a) provides:
(a) In General.--For purposes of this title in the
case of income, estate, and gift taxes imposed by
subtitles A and B and excise taxes imposed by chapters
41, 42, 43, and 44 the term “deficiency” means the
amount by which the tax imposed by subtitle A or B, or
chapter 41, 42, 43, or 44 exceeds the excess of--
Page: Previous 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 NextLast modified: May 25, 2011