David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 27

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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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