Billings v. Comm'r
United States Tax Court
P's wife did not report embezzlement income on their joint 1999 return. After she was caught, P and she filed an amended tax return that reported the embezzlement income. P then applied for relief from joint and several liability under IRC sec. 6015(f). The Commissioner issued a notice of determination denying his request, and P filed a petition under sec. 6015(e) to review the Commissioner's determination.
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P's wife did not report embezzlement income on their joint 1999 return. After she was caught, P and she filed an amended tax return that reported the embezzlement income. P then applied for relief from joint and several liability under IRC sec. 6015(f). The Commissioner issued a notice of determination denying his request, and P filed a petition under sec. 6015(e) to review the Commissioner's determination. P and R stipulated that no relief is available under IRC sec. 6015(b) and (c). Held: Upon reconsideration, we no longer adhere to our prior holding that sec. 6015(e) gives us jurisdiction…
1DissentMarvel, J.
Relying on what the Court’s Opinion asserts is the plain meaning of prefatory language in section 6015(e)(1), the Court holds that it does not have jurisdiction under section 6015(e)(1) to review the Commissioner’s determination denying a taxpayer relief under section 6015(f) in a nondeficiency case. Specifically, the Court’s Opinion concludes that, in order for us to have jurisdiction over a taxpayer’s petition for relief under section 6015, the taxpayer must be a person “against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply”. The Court bases its…
2Cases cited18 opinions
- Muscarello v. United StatesSupreme Court of the United States · 1998
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Ewing v. CommissionerUnited States Tax Court · 2002
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