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(1) taking into account all the facts and
circumstances, it is inequitable to hold the individual
liable for any unpaid tax or any deficiency (or any
portion of either); and
(2) relief is not available to such individual
under subsection (b) or (c),
the Secretary may relieve such individual of such
liability.[4]
This Court is a court of limited jurisdiction, and it may
exercise its jurisdiction only to the extent authorized by
Congress. Sec. 7442; Moore v. Commissioner, 114 T.C. 171, 175
(2000); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). On
December 20, 2006, Congress amended section 6015(e)(1) to provide
that this Court has jurisdiction over stand-alone section 6015(f)
cases.5 Tax Relief and Health Care Act of 2006, Pub. L. 109-432,
div. C, sec. 408(a), (c), 120 Stat. 3061, 3062.6 Respondent
4Because petitioner seeks relief from an underpayment of tax
rather than understatements of tax, relief under subsecs. (b) and
(c) of sec. 6015 is not available to her. Sec. 6015(b) and (c);
see also Washington v. Commissioner, 120 T.C. 137, 145-147
(2003).
5Sec. 408(c) of the Tax Relief and Health Care Act of 2006,
Pub. L. 109-432, div. C, 120 Stat. 3062, provides that “The
amendments made by * * * [sec. 408] shall apply with respect to
liability for taxes arising or remaining unpaid on or after [Dec.
20, 2006].”
6Sec. 6015(e) now provides:
SEC. 6015(e). Petition for Review by Tax Court.--
(1) In general.--In the case of an individual
against whom a deficiency has been asserted and who
elects to have subsection (b) or (c) apply, or in the
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