TAX COURT REVIEW OF REQUESTS FOR EQUITABLE RELIEF FROM JOINT AND SEVERAL LIABILITY.

SEC. 408. TAX COURT REVIEW OF REQUESTS FOR EQUITABLE RELIEF FROM JOINT AND SEVERAL LIABILITY.(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 120 STAT. 3062 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 such Code 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 with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act.