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…
1DissentChiechi, J.
With all due respect, I am not persuaded by the U.S. Court of Appeals for the Ninth Circuit (Ninth Circuit)1 or the U.S. Court of Appeals for the Eighth Circuit (Eighth Circuit)2 that the Court erred in holding in Ewing I that the Court had jurisdiction over the taxpayer’s claim in that case for relief under section 6015(f). Nor does the Court Opinion3 convince me that the Court should overrule that holding in Ewing I.
Neither the Ninth Circuit nor the Eighth Circuit expresses disagreement with, and the Court Opinion reaffirms, see Court op. pp. 12, 13, 14, 16-17, 18, the Court’s conclusion in…
2Cases cited23 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Laing v. United StatesSupreme Court of the United States · 1976
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