[Congressional Record (Bound Edition), Volume 152 (2006), Part 16]
[Senate]
[Page 21682]
[From the U.S. Government Publishing Office, www.gpo.gov]




               AMENDING THE INTERNAL REVENUE CODE OF 1986

  Mr. FRIST. I ask unanimous consent the Finance Committee be 
discharged from further consideration of S. 3523 and that the Senate 
proceed to its immediate consideration.
  The PRESIDING OFFICER. Without objection, it is so ordered. The clerk 
will report the bill by title.
  The legislative clerk read as follows:

       A bill (S. 3523) 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.

  There being no objection, the Senate proceeded to consider the bill.
  Mr. FRIST. I ask unanimous consent the bill be read a third time and 
passed, the motion to reconsider be laid on the table with no 
intervening action or debate, and any statements be printed in the 
Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (S. 3523) was ordered to be engrossed for a third reading, 
was read the third time, and passed, as follows:

                                S. 3523

       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.

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