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Between a Rock and a Hard Place

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dc.contributor.author Camp, Bryan T.
dc.date.accessioned 2010-04-06T18:59:39Z
dc.date.available 2010-04-06T18:59:39Z
dc.date.issued 2005
dc.identifier.citation 108 Tax Notes 359 en_US
dc.identifier.uri http://hdl.handle.net/10601/405
dc.description.abstract Today's column discusses the Tax Court's jurisdiction to hear stand-alone petitions from taxpayers who have been denied equitable relief under section 6015(f), one of the three spousal relief provisions contained in section 6015. Congress enacted section 6015 in the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) to replace the old "innocent spouse" provisions in section 6013(e). Professor Camp’s prior columns have focused on how RRA 98 inserted inappropriate adversarial process checks on the traditional inquisitorial process of tax collection (using the collection "delay" process provisions in sections 6320 and 6330 as a prime example). The jurisdictional controversy over section 6015(f) reveals a different problem: how Congress pinned the Tax Court between the rock of sovereign immunity and the hard place of doing equity. Thus caught between the commands of the head and the demands of the heart, to use historian Perry Miller's famous dichotomy, the Tax Court has made the wrong choice. This column explains why. en_US
dc.language.iso en_US en_US
dc.relation.uri http://www.lexis.com/xlink?showcidslinks=on&ORIGINATION_CODE=00142&searchtype=get&search=108%20Tax%20Notes%20359
dc.relation.uri http://papers.ssrn.com/sol3/papers.cfm?abstract_id=911275
dc.subject stand-alone petitions en_US
dc.subject section 6015(f) en_US
dc.subject spousal relief en_US
dc.subject "innocent spouse" provisions en_US
dc.subject RRA 98 en_US
dc.title Between a Rock and a Hard Place en_US
dc.type Article en_US


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