- 4 - aforementioned provisions. As a general rule, taxpayers who qualify for relief under section 6015(b) or (f), but not section 6015(c), are entitled to a refund or credit attributable to the application of section 6015. Sec. 6015(g)(1), (3). After a taxpayer requests relief under section 6015, the taxpayer may petition this Court for a review of the Commissioner’s subsequent determination. Sec. 6015(e)(1)(A). This Court’s jurisdiction in cases brought under section 6015(e)(1) encompasses a review of the Commissioner’s determination with respect to relief afforded by section 6015(c). Fernandez v. Commissioner, 114 T.C. 324, 331 (2000). Thus, this Court has jurisdiction to review the Commissioner’s determination that no refund is due to a taxpayer under section 6015(g)(3). Section 6015(c) is the basis for the relief that was granted to petitioner. Section 6015(g) provides generally for the allowance of credits and refunds in certain situations where relief from joint liability is granted under section 6015. However, section 6015(g)(3) states that no refund or credit shall be allowed as a result of an election under subsection (c), and the relief to petitioner was granted under subsection (c). The record shows that petitioner was not entitled to relief under section 6015(b) because petitioner had constructive knowledge ofPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011