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taxpayer is given the same rights * * * under section 1033 as the
taxpayer possessed prior to his death.” Id.
On the face of it, then, because, prior to her death,
Barbara did not satisfy the eligibility requirements, David,
acting in her stead, is ineligible to elect to limit her joint
return liability. We do, nevertheless, consider whether Congress
intended a spouse’s eligibility to arise on account of her death.
b. Legislative History
Both petitioners and respondent refer to the history of
section 6015(c) in support of their opposing claims with respect
to Barbara and the eligibility requirements. We have examined
that history and find nothing therein to controvert the rule that
David, as personal representative, possessed rights no greater
than those Barbara possessed immediately prior to her death.
Section 6015 was added to the Internal Revenue Code by
section 3201 of the Internal Revenue Service Restructuring and
Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3201, 112
Stat. 734, which enacted H.R. 2676, 105th Cong. (1997) (H.R.
2676). Section 3201 of RRA 1998 generally revised and expanded
the relief previously available to joint filers under section
6013(e). The provisions of section 6015(c) originated as a
Senate amendment to H.R. 2676 (the Senate amendment). With
certain restrictions, the Senate amendment allowed any spouse to
elect separate liability treatment. The eligibility requirements
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