Sec. 1203. CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY
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## SEC. 1203 CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY ###
(a)In General **[**[26 U.S.C. 6015](/us/usc/t26/s6015)**]** Section 6015 is amended— ####
(1)in subsection (e), by adding at the end the following new paragraph: > > #### “(7) Standard and scope of review > > Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon— > > > ##### “(A) > > the administrative record established at the time of the determination, and > > > ##### “(B) > > any additional newly discovered or previously unavailable evidence. ” > ; and ####
(2)by amending subsection
(f)to read as follows: > > ### “(f) Equitable Relief > > > #### “(1) In general > > Under procedures prescribed by the Secretary, if— > > > ##### “(A) > > 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 > > > ##### “(B) > > relief is not available to such individual under subsection
(b)or (c), > > the Secretary may relieve such individual of such liability. > > > #### “(2) Limitation > > A request for equitable relief under this subsection may be made with respect to any portion of any liability that— > > > ##### “(A) > > has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or > > > ##### “(B) > > 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. ” > . ###
(b)Effective Date **[**[26 U.S.C. 6015 note](/us/usc/t26/s6015)**]** 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.
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Sec. 1203
CLARIFICATION OF EQUITABLE RELIEF FROM JOINT LIABILITY
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