109 HR 6111 EH: To amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending. U.S. House of Representatives 0 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 2d Session H. R. 6111 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to provide that the Tax Court may review claims for equitable innocent spouse relief and to suspend the running on the period of limitations while such claims are pending.

1.

Tax court review of requests for equitable relief from joint and several liability

(a)

In general

Paragraph (1) of section 6015(e) of the Internal Revenue Code of 1986 (relating to petition for tax court review) is amended by inserting , or in the case of an individual who requests equitable relief under subsection (f) after who elects to have subsection (b) or (c) apply. (b)

Conforming amendments

(1)Section 6015(e)(1)(A)(i)(II) of such Code is amended by inserting or request is made after election is filed. (2)Section 6015(e)(1)(B)(i) of such Code is amended— (A)by inserting or requesting equitable relief under subsection (f) after making an election under subsection (b) or (c), and (B)by inserting or request after to which such election. (3)Section 6015(e)(1)(B)(ii) of such Code is amended by inserting or to which the request under subsection (f) relates after to which the election under subsection (b) or (c) relates. (4)Section 6015(e)(4) of such Code is amended by inserting or the request for equitable relief under subsection (f) after the election under subsection (b) or (c). (5)Section 6015(e)(5) of such Code is amended by inserting or who requests equitable relief under subsection (f) after who elects the application of subsection (b) or (c). (6)Section 6015(g)(2) of such Code is amended by inserting or of any request for equitable relief under subsection (f) after any election under subsection (b) or (c). (7)Section 6015(h)(2) of such Code is amended by inserting or a request for equitable relief made under subsection (f) after with respect to an election made under subsection (b) or (c). (c)

Effective date

The amendments made by this section shall apply with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.

Passed the House of Representatives December 5, 2006.Karen L. HaasClerk.