Sec. 1203. Clarification of equitable relief from joint liability
223 words·~1 min read·
/bill/116/hr/3151/eh/section-1203·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6015 is amended— in subsection (e), by adding at the end the following new paragraph: Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon— the administrative record established at the time of the determination, and any additional newly discovered or previously unavailable evidence. ; and by amending subsection
(f)to read as follows: Under procedures prescribed by the Secretary, if— taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and relief is not available to such individual under subsection
(b)or (c), the Secretary may relieve such individual of such liability. A request for equitable relief under this subsection may be made with respect to any portion of any liability that— has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment. . The amendments made by this section shall apply to petitions or requests filed or pending on or after the date of the enactment of this Act.