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C. Judicial Review
Before the enactment of section 7479 in the Taxpayer Relief
Act of 1997, Pub. L. 105-34, sec. 505(a), 111 Stat. 854,
generally the only recourse estates had in a dispute over a
section 6166 election was to pay the tax first and seek a refund.
See, e.g., Estate of Meyer v. Commissioner, 84 T.C. 560, 562
(1985); cf. Snyder v. United States, 630 F. Supp. 182 (D. Md.
1986). However, Congress realized that this limited recourse
would often defeat the purpose of the relief section 6166
provided, which was to allow estates whose assets were mainly
composed of small businesses to defer payment of tax so they
could avoid having to liquidate their small businesses to fulfill
their obligation to pay the tax within 9 months. See H. Rept.
105-148, at 358 (1997), 1997-4 C.B. (Vol. 1) 319, 680. Section
7479(a) provides:
SEC. 7479(a). Creation of Remedy.--In a
case of actual controversy involving a
determination by the Secretary of (or a
failure by the Secretary to make a
determination with respect to)--
(1) whether an election may be
made under section 6166 (relating
to extension of time for payment of
estate tax where estate consists
largely of interest in closely held
business) with respect to an estate
(or with respect to any property
included therein), or
(2) whether the extension of
time for payment of tax provided in
section 6166(a) has ceased to apply
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