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case where an individual requested relief under section 6015(f).
Tax Relief and Health Care Act of 2006, Pub. L. 109-432, div. C,
sec. 408(a), 120 Stat. 2922, 3061. That amendment applies “with
respect to liability for taxes arising or remaining unpaid on or
after the date of the enactment of this Act.” Id. sec. 408(c),
120 Stat. 3062. The date of enactment of the Act was December
20, 2006.
On January 10, 2007, the Court issued an Order (January 10,
2007 Order) in which it directed each party to address the
Court’s jurisdiction in this case in light of the amendment that
the Act made to section 6015(e)(1).
Respondent filed a response to the Court’s January 10, 2007
Order (respondent’s response to the Court’s Order) in which
respondent stated in pertinent part:
4. The balance of tax due for taxable years 1998
and 2002 was paid on April 27, 2006 pursuant to a levy
issued to Anthony Arcodia, Jr., an attorney who was
holding in escrow the proceeds of the sale of the
former residence of the petitioner and the intervenor.
5. The tax liabilities, including interest and
penalties, for which petitioner is seeking relief
pursuant to I.R.C. § 6015(f) were both fully paid on
April 27, 2006, which date is prior to the enactment of
the Act. Thus, the liabilities at issue did not remain
unpaid as of the date of enactment. As a result, the
amendments to I.R.C. § 6015(e) made by the Act * * * do
not apply to the present case. Because the amendments
do not apply, I.R.C. § 6015(e) as it existed before the
amendments and the law concerning that statute apply to
the present case.
6. Before the amendments, I.R.C. § 6015(e), by its
terms, only granted the Tax Court jurisdiction “[i]n the
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Last modified: November 10, 2007