Porter v. Comm'r
United States Tax Court
P applied for relief from joint and several liability for additional tax under sec. 72(t), I.R.C., related to a distribution her husband received from his individual retirement account. R denied P's application for relief. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C.
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P applied for relief from joint and several liability for additional tax under sec. 72(t), I.R.C., related to a distribution her husband received from his individual retirement account. R denied P's application for relief. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. Held: In determining whether P is entitled to equitable relief under sec. 6015(f), I.R.C., we apply a de novo standard of review, not an abuse of discretion standard of review. Held, further: P is entitled to equitable relief under sec. 6015(f), I.R.C. Held,…
1DissentGustafson, J.
I respectfully dissent from the majority opinion, which abandons the abuse-of-discretion standard for the Court’s review of the IRS’ denial of relief under section 6015(f) and adopts in its place a “de novo” standard of review. In so doing, the majority departs from the better reading of the statute and from very substantial precedent.
I. By Conferring Discretion on the Secretary, Section 6015(f) Calls for the Court To Review the Secretary’s Actions for Abuse of That Discretion.
A. Section 6015(f) Confers Discretion on the Secretary
Section 6015(f) provides that “the Secretary may relieve such…
2Cases cited40 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Jama v. Immigration and Customs EnforcementSupreme Court of the United States · 2005
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
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