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Petitioner asserts that she is entitled to equitable relief
under section 6015(f) in the form of a tax refund for each of the
years 1995, 1996, 1997, and 1998. Her argument reflects the fact
that she paid the tax liabilities for those years before December
20, 2006. Because petitioner’s 1995-98 tax liabilities did not
arise or remain unpaid on or after December 20, 2006, the Court
does not have jurisdiction under section 6015(e), as amended by
TRHCA section 408, over petitioner’s stand-alone claim for
equitable relief under section 6015(f) for 1995-98. See, e.g.,
Smith v. Commissioner, T.C. Memo. 2007-117; Bock v. Commissioner,
T.C. Memo. 2007-41.
Petitioner argues, however, that TRHCA section 408 violates
her equal protection and due process rights under the United
States Constitution because it treats taxpayers who have paid
their tax liabilities before December 20, 2006, differently from
taxpayers who have not. Petitioner’s argument is unavailing. It
is well established that “Legislatures have especially broad
latitude in creating classifications and distinctions in tax
statutes.” Regan v. Taxation With Representation, 461 U.S. 540,
547 (1983). A taxpayer challenging the constitutionality of a
tax classification on equal protection grounds must bear the very
heavy burden of negating “every conceivable basis which might
support it.” Id. at 547-548; see also Durham v. Commissioner,
T.C. Memo. 2004-125.
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