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I contend that, in Ewing I, we properly relied on the legislative
history to interpret whether petitioner was “an individual
against whom a deficiency has been asserted” because the language
does not support a conclusion that a deficiency must actually
have been determined before a taxpayer may seek relief under
section 6015, and interpretation is necessary to ascertain the
meaning of section 6015(e)(1) as amended. I also contend that
the legislative history makes it clear that the assessment of tax
is one way, but not the only way, in which a deficiency may be
asserted.4
4The Commissioner’s own regulations also are consistent with
the legislative history. After sec. 6015(e) was amended in 2001,
the Commissioner promulgated sec. 1.6015-5(b)(5), Income Tax
Regs., entitled “Time and manner for requesting relief”:
(5) Premature requests for relief.--The Internal
Revenue Service will not consider premature claims for
relief under �1.6015-2, 1.6015-3, or 1.6015-4. A
premature claim is a claim for relief that is filed for
a tax year prior to the receipt of a notification of an
audit or a letter or notice from the IRS indicating
that there may be an outstanding liability with regard
to that year. Such notices or letters do not include
notices issued pursuant to section 6223 relating to
TEFRA partnership proceedings. A premature claim is
not considered an election or request under �1.6015-
1(h)(5). [Emphasis added.]
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