- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008