Wilson v. Commissioner, No. 10-72754 (9th Cir. Jan. 15, 2013):

Affirming the Tax Court’s grant of innocent spouse relief
under § 6015, the panel held that the Tax Court
properly reviewed new evidence outside the administrative
record and correctly applied a de novo standard of review in
determining the taxpayer’s eligibility for equitable relief
based on the text, structure, and legislative history of the
statute.

Judge Bybee dissented. He would hold that, because the
Tax Court is a “reviewing court” for purposes of the judicial
review provisions of the Administrative Procedure Act, the
Tax Court can only review the Secretary of the Treasury’s
exercise of discretion for an abuse of discretion.

(Hat Tip: Bob Kamman.)