Page:United States Statutes at Large Volume 112 Part 1.djvu/764

 112 STAT. 738 PUBLIC LAW 105-206-JULY 22, 1998 Applicability. Applicability. " (4) LIMITATIONS ON SEPARATE RETURNS DISREGARDED. — If an item of deduction or credit is disallowed in its entirety solely because a separate return is filed, such disallowance shall be disregarded and the item shall be computed as if a joint return had been filed and then allocated between the spouses appropriately. A similar rule shall apply for purposes of section 86. "(5) CHILD'S LIABILITY.— If the liability of a child of a taxpayer is included on a joint return, such liability shall be disregarded in computing the separate liability of either spouse and such liability shall be allocated appropriately between the spouses. " (e) PETITION FOR REVIEW BY TAX COURT.— "(1) IN GENERAL.—In the case of an individual who elects to have subsection (b) or (c) apply— "(A) IN GENERAL. — The individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed during the 90- day period beginning on the date on which the Secretary mails by certified or registered mail a notice to such individual of the Secretary's determination of relief available to the individual. Notwithstanding the preceding sentence, an individual may file such petition at any time after the date which is 6 months after the date such election is filed with the Secretary and before the close of such 90-day period. "(B) RESTRICTIONS APPLICABLE TO COLLECTION OF ASSESSMENT.— "(i) IN GENERAL. — Except as otherwise provided in section 6851 or 6861, no levy or proceeding in court shall be made, begun, or prosecuted against the individual making an election under subsection (b) or (c) for collection of any assessment to which such election relates until the expiration of the 90-day period described in subparagraph (A), or, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Rules similar to the rules of section 7485 shall apply with respect to the collection of such assessment. " (ii) AUTHORITY TO ENJOIN COLLECTION ACTIONS.— Notwithstanding the provisions of section 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates. " (2) SUSPENSION OF RUNNING OF PERIOD OF LIMITATIONS. — The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be suspended for the period during which the Secretary is prohibited by paragraph (1)(B) from

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