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substantive requirements of the election. To support his
argument, respondent cites the legislative history of section
7479, which states:
If the Commissioner determines that an estate
was not initially eligible for deferral under
section 6166, or has lost its eligibility for
such deferral, the estate is required to pay
the full amount of estate taxes asserted by
the Commissioner as being owed in order to
obtain judicial review of the Commissioner's
determination.
H. Rept. 105-148, supra at 358, 1997-4 C.B. (Vol. 1) at 680.
Respondent argues that this language tracks the language in
section 7479 that grants the Tax Court jurisdiction to issue
declaratory judgments as to whether an election “may be made” or
has “ceased to apply”. Sec. 7479(a). Respondent focuses on
section 6166(a) and (g), which provides that an executor “may
elect” to pay the tax in installments and that if certain
conditions occur, the election “shall cease to apply”.
Respondent concludes that this language is evidence of
congressional intent to limit our review to those particular
subsections.
Respondent’s attempt to selectively take phrases from the
statute and the legislative history to support his narrow reading
is unpersuasive. Section 7479 gives the Court authority to
review a determination by the Secretary of whether an election
may be made. The determination respondent made in this case is
not confined to an application of section 6166(a) and (g).
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