I 
109TH CONGRESS 
2D SESSION 
H. R. 6111 
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. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 19, 2006 
Mrs. TAUSCHER introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
that the Tax Court may review claims for equitable inno-
cent 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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TAX COURT REVIEW OF REQUESTS FOR EQUI-
TABLE 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 
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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 sub-
section (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)’’. 
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(6) Section 6015(g)(2) of such Code is amend-
ed by inserting ‘‘or of any request for equitable relief 
under subsection (f)’’ after ‘‘any election under sub-
section (b) or (c)’’. 
(7) Section 6015(h)(2) of such Code is amend-
ed 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. 
Æ 
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