Lantz v. Comm'r
United States Tax Court
P sought relief under sec. 6015(f), I.R.C., from joint income tax liability for 1999. R denied relief on the basis that P did not request relief within 2 years of R's first collection action. Consequently, R did not reach the substantive issues of the claim. Both parties argue the validity of sec. 1.6015-5(b)(1), Income Tax Regs., which applies the 2-year limitations period to sec. 6015(f), I.R.C.
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P sought relief under sec. 6015(f), I.R.C., from joint income tax liability for 1999. R denied relief on the basis that P did not request relief within 2 years of R's first collection action. Consequently, R did not reach the substantive issues of the claim. Both parties argue the validity of sec. 1.6015-5(b)(1), Income Tax Regs., which applies the 2-year limitations period to sec. 6015(f), I.R.C. Held: Sec. 1.6015-5(b)(1), Income Tax Regs., is an invalid interpretation of sec. 6015(f), I.R.C., and further proceedings are required to determine the validity of P's claim for relief.
1Opinion of the Court
OPINION
Goeke, Judge:
Petitioner brought this case under section 60151 seeking review of respondent’s denial of relief from joint income tax liability for 1999. Respondent denied relief solely because petitioner did not request relief from joint tax liability within 2 years of the time respondent took a collection action against petitioner for the joint tax liability. Both parties have argued the validity of section 1.6015 — 5(b)(1), Income Tax Regs., which provides a 2-year limitations period after a collection action for request for relief under section 6015(f). For the reasons explained…
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