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Tuesday, March 18, 2003


Mary Ann Whitacre is the second person this year screwed by Congress�s obviously neglectful failure to grant Tax Court jurisdiction to review the IRS�s denials of relief from community property under section 66(c). Tax Court was granted jurisdiction to review denials of every other form of innocent spouse relief. If she had left the community property off the return based on section 66(c) and was issued a notice of deficiency, she could challenge it in Tax Court and rely on section 66(c). If the IRS issues a notice of intent to levy, she can challenge the collection action in Tax Court and advance spousal defenses, including equitable relief under section 66(c). Or, she can pay the money, file a claim for refund of the money, and then if the IRS does not repay it within 6 months, she can take her case to District Court or the U.S. Court of Federal Claims. But to have it decided here and now, when it is much more convenient and efficient for everyone involved, including the IRS, which told her in her denial notice that she could take the case to Tax Court? Sorry, Congress forgot to authorize us to do that.

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