This legislation amends the Internal Revenue Code of 1986 to authorize de novo review of innocent spouse relief by the Tax Court and other courts. This means that courts will be able to review these cases from scratch, without being bound by previous administrative decisions made by the Internal Revenue Service. Specifically, the bill strikes language in Section 6015(e)(7) that previously limited the scope of judicial review for innocent spouse relief claims. This crucial change ensures that individuals seeking relief from tax liabilities incurred by a spouse or former spouse can receive a comprehensive and independent judicial examination of their case. The amendment will apply to all petitions and requests for innocent spouse relief that are either filed or pending on or after the date the Act is enacted into law.