Commissioner v. Neal

I dissent from the opinion of the court because a careful review of applicable law reveals that neither the plain language nor the legislative history nor the historical practices of the Tax Court in relation to the innocent spousal relief provision, I.R.C. § 6015(f), indicate Congress’s intent to supplant the scope and standard of review set forth in the Administrative Procedure Act (“APA”). Without citation to any cases other than Ewing/PoHer, the court has succumbed to the charms of circular reasoning and abdicated its reviewing function — that is, the court holds that the Tax Court’s…