Sec. 14. De novo tax court review of claims for equitable innocent spouse relief
81 words·~1 min read·
/bill/114/hr/1828/ih/section-14·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subparagraph
(A)of section 6015(e)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new flush sentence: Any review of a determination by the Secretary with respect to a claim for equitable relief under subsection
(f)shall be reviewed de novo by the Tax Court. . The amendment made by this section shall apply to petitions filed or pending before the Tax Court on and after the date of the enactment of this Act.