Authorization of de novo review of innocent spouse relief by the Tax Court and other courts

(a) Review Section 6015(e)(7) is amended by striking by the Tax Court and shall be based upon and all that follows and inserting a period. (b) Clarification of scope of review Section 6015(e)(1)(A) is amended by inserting (including any remedy applicable in a suit for refund or collection or in a bankruptcy case) after In addition to any other remedy provided by law. (c) Effective date The amendments made by this section shall apply to petitions, requests, and suits filed or pending on or after the date of the enactment of this Act. (d) No inference Nothing in the amendments made by this section shall be construed to limit the authority or jurisdiction of the Tax Court or any other court to grant relief under section 6015 of the Internal Revenue Code of 1986 or to review any relief granted under such section.