[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 3523 Engrossed in Senate (ES)]


  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
109th CONGRESS
  2d Session
                                S. 3523

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TAX COURT REVIEW OF REQUESTS FOR EQUITABLE INNOCENT SPOUSE 
              RELIEF.

    (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 the Internal Revenue 
        Code of 1986 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 to requests for equitable relief under section 6015(f) of the 
Internal Revenue Code of 1986 with respect to liability for taxes which 
are unpaid after the date of the enactment of this Act.

            Passed the Senate September 30 (legislative day, September 
      29), 2006.

            Attest:

                                                             Secretary.
109th CONGRESS

  2d Session

                                S. 3523

_______________________________________________________________________

                                 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.