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Section 6404 and Section 6015(g)
The majority briefly addresses the fact that in section 6330
cases we have jurisdiction over section 6404 interest abatement,
and in interest abatement cases we have jurisdiction to find an
overpayment. Majority op. pp. 20-21. In addition to interest
abatement, in section 6330 proceedings taxpayers also may request
section 6015 relief. Sec. 6330(c)(2)(A)(i). Section 6015(g)
provides for refunds regarding section 6015(b) and (f) relief.
If we can hear section 6015 and section 6404 claims in
section 6330 proceedings, we should be able to enter decisions
for overpayments and order refunds as an outgrowth of the section
6330 proceedings as to the section 6015 and section 6404 claims.
See secs. 6015(g), 6404(i)(2)(B), 6512(b)(2). The interests of
justice would be ill served if the rights of taxpayers differed
according to the procedural posture of when the issue of the
taxpayers’ liability for the tax in issue is brought before the
Court. Cf. Ewing v. Commissioner, 122 T.C. 32, 42 (2004) (citing
Corson v. Commissioner, 114 T.C. 354, 364 (2000)). Identical
issues brought before a single tribunal should receive similar
treatment. Id. at 43.
The majority opinion creates a trap for the unwary.
Taxpayers who choose to litigate their section 6015 and section
6404 claims as part of a section 6330 proceeding cannot obtain
decisions of an overpayment or a refund in Tax Court. If those
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