Source: https://www.scribd.com/document/8421492/Kollar-v-Commissioner-131-TC-No-12
Timestamp: 2019-04-21 13:08:38+00:00

Document:
MARY ANN KOLLAR, Petitioner v.
Docket No. 15928-05. Filed November 25, 2008.
statutory interest that had accrued as to that tax.
Court to review that determination under former sec.
6015(e)(1), I.R.C. Relying upon Billings v.
relief under sec. 6015(f), I.R.C. (nondeficiency sec.
(c), 120 Stat. 3061, 3062, amended former sec.
arising or remaining unpaid on or after” Dec. 20, 2006.
from P’s liability for the accrued interest.
Jonathan P. Decatorsmith, for petitioner.
Gregory J. Stull, for respondent.
applicable versions of the Internal Revenue Code (Code).
demand for payment of the unpaid interest.
175 (2000); Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
In this Court an individual has three ways to request sec.
stand-alone petition pursuant to sec. 6015(e)(1). See Drake v.
against whom the Commissioner had not asserted a deficiency.
(f)”.3 See Tax Relief and Health Care Act of 2006, Pub. L.
enacted on December 20, 2006. See 120 Stat. 2922.
sets forth the amendment to sec. 6015(e)(1) just discussed.
provisions of the Code to which TRHCA section 408 relates.
408(c) includes the accrued interest at hand. See Leahy v.
interest, penalties, and other amounts)”.
tax is as much such a “charge” as income tax is.
Commissioner’s granting of relief from income tax.
remaining uncollected after the effective date of that section.
taxpayer had no unpaid income tax for that year); Rowe v.
6015(f) relief from additions to tax and penalties).

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