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2006 (PPA), Pub. L. 109-280, sec. 858(a), 120 Stat. 1020, which
amended section 6214(b) by adding a second sentence to the
provision. Section 6214(b) now provides as follows:
SEC. 6214(b). Jurisdiction Over Other Years and
Quarters.--The Tax Court in redetermining a deficiency
of income tax for any taxable year or of gift tax for
any calendar year or calendar quarter shall consider
such facts with relation to the taxes for other years
or calendar quarters as may be necessary correctly to
redetermine the amount of such deficiency, but in so
doing shall have no jurisdiction to determine whether
or not the tax for any other year or calendar quarter
has been overpaid or underpaid. Notwithstanding the
preceding sentence, the Tax Court may apply the
doctrine of equitable recoupment to the same extent
that it is available in civil tax cases before the
district courts of the United States and the United
States Court of Federal Claims.
Section 6214(b), as amended, is effective for any action or
proceeding before the Court with respect to which a decision has
not become final (as determined under section 7481) as of August
17, 2006. PPA sec. 858(b), 120 Stat. 1020. Because no decisions
have been entered in these cases, section 6214(b), as amended,
applies in determining the scope of our authority to apply the
doctrine of equitable recoupment.
There is very little in the way of legislative history
underlying the amendment to section 6214(b). The most complete
statement concerning the amendment is contained in S. Rept. 109-
336, at 97 (2006), which states in pertinent part:
REASONS FOR CHANGE
The Committee believes that it is important to
resolve the conflict among the circuit courts by
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