Tax Court does not have jurisdiction over duplicate request for relief.
The Tax Adviser › Vol. 39 Nbr. 9, September 2008
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Tax Court does not have jurisdiction over duplicate request for relief.
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The Tax Court held that it lacked jurisdiction over a request for Sec. 6015(f) equitable relief that was based on the same facts and grounds for relief as an earlier request that had been denied by the IRS. Fan Judith Barnes was marr...See the full content of this document
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