Porter v. Comm'r
United States Tax Court
R denied P's application for relief from joint income tax liability under sec. 6015, I.R.C. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. R filed a motion in limine to preclude P from introducing at trial any evidence, documentary or testimonial, which was not available to R during the administrative process.
Read the full summary
R denied P's application for relief from joint income tax liability under sec. 6015, I.R.C. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. R filed a motion in limine to preclude P from introducing at trial any evidence, documentary or testimonial, which was not available to R during the administrative process. R urges us to reconsider our holding in Ewing v. Commissioner, 122 T.C. 32 (2004), vacated on unrelated jurisdictional grounds 439 F.3d 1009 (9th Cir. 2006). Held: We will continue to follow our holding in Ewing v.…
1ConcurrenceGoeke, J.
I agree with the conclusion of the majority opinion but write separately for two reasons: (1) Applying the record rule to section 6015(f) cases would be contrary to Congress’s mandate that the Commissioner use the Appeals process for administrative hearings in section 6015(f) cases, and (2) an abuse of discretion standard is not the appropriate standard of review in section 6015(f) cases.
The Record Rule Is Not Appropriate in Section 6015(f) Cases
In addition to the reasons provided by the statutory analysis in the majority opinion, I believe that the Court’s review of section 6015(f) decisions…
2Cases cited24 opinions
- Camp v. PittsSupreme Court of the United States · 1973
- United States v. Carlo Bianchi & Co.Supreme Court of the United States · 1963
- Holy Land Foundation for Relief & Development v. AshcroftCourt of Appeals for the D.C. Circuit · 2003
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Katz v. CommissionerUnited States Tax Court · 2000
19 more not listed; retrieve them via the Exa API.