Peter D. Adkison - Page 12




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          Section 6015(g)(3) provides that no credit or refund shall be               
          allowed in respect of a claim for relief under section 6015(c)--            
          the provision on which petitioner relies.                                   
               When section 6230(a)(3) and (c)(5) was originally enacted in           
          1997, both provisions contained express references to section               
          6013(e).  One year later, however, Congress added new section               
          6015 to the Internal Revenue Code and made conforming amendments            
          striking section 6013(e) and replacing the reference to section             
          6013(e) appearing in section 6230(c)(5)(A) with a reference to              
          section 6015.  See IRS Restructuring and Reform Act of 1998, Pub.           
          L. 105-206, sec. 3201(a), (e)(1) and (2), 112 Stat. 740.  By all            
          appearances, Congress simply overlooked the reference to section            
          6013(e) contained in section 6230(a)(3)(A) and failed to make a             
          conforming amendment to that section.  In any event, both                   
          provisions reflect congressional intent that the spouse of a                
          partner may initiate a claim for relief from joint and several              
          liability attributable to an adjustment of a partnership item               
          only after the Commissioner issues to the spouse a notice of                
          computational adjustment following the completion of a                      
          partnership-level proceeding.                                               
               With the foregoing as background, we return to the parties’            
          contentions.                                                                










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