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eliminating the uncertainty or confusion of differing
results in differing circuits. The Committee also
believes that the provision will provide simplification
benefits to both taxpayers and the IRS.
EXPLANATION OF PROVISION
[The bill does not include the provision as
approved by the Committee because an identical or
substantially similar provision was enacted into law in
the Pension Protection Act of 2006 (Pub. L. No. 109-
280, sec. 858) subsequent to Committee action on the
bill. The following discussion described the provision
as approved by the Committee.]
The provision confirms that the Tax Court may
apply the principle of equitable recoupment to the same
extent that it may be applied in Federal civil tax
cases by the U.S. District Courts or the U.S. Court of
Claims. * * * [11]
III. Analysis
A. The Scope of the Court’s Jurisdiction To Consider
Equitable Recoupment Claims
Section 6214(b) provides that this Court “may apply the
doctrine of equitable recoupment to the same extent that it is
available in civil tax cases before” other Federal trial courts.
The limited legislative history underlying the recent amendment
to section 6214(b) indicates Congress intended to eliminate
confusion over the Court’s authority to apply the doctrine
11S. Rept. 109-336 (2006) pertained to S. 1321, 109th Cong.,
2d Sess. (2006) (titled “Telephone Excise Tax Repeal and Taxpayer
Protection and Assistance Act of 2006”). As explained in the
bracketed material contained in the above-quoted portion of the
report, after the Senate Finance Committee’s action on S. 1321,
sec. 6214(b) was amended by the Pension Protection Act of 2006,
Pub. L. 109-280, sec. 858, 120 Stat. 1020. Nevertheless, S.
Rept. 109-336, supra at 97, correctly describes the substance of
the amendment to sec. 6214(b).
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