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however, may depart from the plain language of the statute only
by an extraordinary showing of a contrary congressional intent in
the legislative history. Garcia v. United States, 469 U.S. 70,
75 (1984).
Petitioners’ argument overlooks the plain language of
section 72(t)(8)(D). Section 72(t)(8)(D)(i) refers to a first-
time homebuyer in the singular form as any individual. It
further provides that, in the context of an individual that is
married, such individual’s spouse also must satisfy the first-
time homebuyer test as an individual. It follows therefrom that
the language of section 72(t)(8)(D)(i) requires that both owners
of the property must individually satisfy the first-time
homebuyer test. In other words, each individual homebuyer in a
marital unit must have had no prior ownership interest in a
principal residence. The legislative history of section
72(t)(8)(D) further supports this interpretation. According to
the House and Senate reports: “The bill requires that the spouse
of the individual also meet this requirement as of the date the
contract is entered into or construction commences.” S. Rept.
105-33, at 30-31 (1997), 1997-4 C.B. (Vol. 2) 1067, 1110; H.
Conf. Rept. 105-220, at 381 (1997), 1997-4 C.B. (Vol. 2) 1457,
1851; H. Rept. 105-148, at 338 (1997), 1997-4 C.B. (Vol. 1) 319,
660.
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