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If the Commissioner denies a taxpayer’s request for relief
under section 6015, section 6015(e)(1) permits the taxpayer to
petition the Tax Court, and grants the Tax Court jurisdiction, to
determine the appropriate relief available to the individual
under section 6015. In exercising jurisdiction under section
6015(e)(1)(A) to determine the relief to which a taxpayer is
entitled under section 6015(f), it is appropriate for this Court
to consider the evidence admitted at trial. Ewing v.
Commissioner, 122 T.C. 32, 44 (2004), vacated on other grounds
439 F.3d 1009 (9th Cir. 2006).
Citing Robinette v. Commissioner, 439 F.3d 455 (8th Cir.
2006), revg. 123 T.C. 85 (2004), respondent asserts that this
Court must decide the appropriate relief available to petitioner
under section 6015(f) solely on the basis of the administrative
record. We disagree.
Robinette involved the Court’s jurisdiction under section
6330 to review the Commissioner’s determination to proceed with
collection of taxes. Section 6330(d)(1) permits a taxpayer to
appeal the Appeals officer’s determination to proceed with
collection of taxes. In Robinette, the U.S. Court of Appeals for
the Eighth Circuit held that section 6330(d)(1) provides for
limited judicial review of administrative decisions and that the
Court is limited to the administrative record. Id. at 458-461.
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Last modified: November 10, 2007