- 39 -
a manner contrary to the intent of Congress, the majority opinion
bears striking similarity to the decision in Billings v.
Commissioner, 127 T.C. 7 (2006). I hope that Congress moves as
expeditiously to correct the jurisprudential errors regarding
section 6330 as it did to correct the jurisprudential errors
regarding section 6015.13
13 See Tax Relief and Health Care Act of 2006, Pub. L.
109-432, div. C, sec. 408, 120 Stat. 3061 (within a matter of
months, Congress reinstated our jurisdiction to review the
Commissioner’s determinations under sec. 6015(f) as we originally
had held in Ewing v. Commissioner, 118 T.C. 494 (2002), revd. 439
F.3d 1009 (9th Cir. 2006); Billings v. Commissioner, 127 T.C. 7
(2006) (abandoning Ewing); Bartman v. Commissioner, 446 F.3d 785,
787 (8th Cir. 2006), affg. in part and vacating in part T.C.
Memo. 2004-93; Commissioner v. Ewing, 439 F.3d 1009 (9th Cir.
2006), revg. 118 T.C. 494 (2002) and vacating 122 T.C. 32 (2004).
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