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

(a) Review Section 6015(e)(7) of the Internal Revenue Code of 1986 is amended by striking by the Tax Court and shall be based upon and all that follows and inserting a period. (b) Effective date The amendment made by this section shall apply to petitions and requests filed or pending on or after the date of the enactment of this Act. (c) No inference Nothing in the amendment 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.