[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 3523 Referred in House (RFH)]
2d Session
S. 3523
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 13, 2006
Referred to the Committee on Ways and Means
_______________________________________________________________________
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:
EMILY J. REYNOLDS,
Secretary.