,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dgei  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #aa1     
#bjbf,ms4 ,hassan 7for herself and ,mr4 
,scott of ,south ,carolina7 introduced  
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
authorize de novo review of innocent    
spouse relief by the ,tax ,court and    
other courts4  #a4 ,short title ,this   
,act may be cited as the ,tax ,relief   
for ,innocent ,spouses ,act4  #b4       
,authorization of de novo review of     
innocent spouse relief by the ,tax      
,court and other courts  7a7 ,review    
,section #fjae7;e77#g7 of the ,internal 
,revenue ,code of #aihf is amended by   
striking by the ,tax ,court and shall be
 based upon and all that follows and    
inserting a period4  7b7 ,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 ,act4  7c7 ,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 #fjae of the 
,internal ,revenue ,code of #aihf or to 
review any relief granted under such    
section4