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parenthetical reference in section 6015(g)(1).7 However, that
provision by its terms applies only in the case of credits and
refunds. It does not express Congress’s intent with respect to
cases, such as the instant case, which do not involve credits and
refunds.8 We do not interpret Congress’s failure to otherwise
address closing agreements in section 6015 as evidence of its
intent to restrict the availability of relief in the case of an
unpaid tax liability arising from a closing agreement.
As we indicated above, section 6015 was enacted to provide
spouses with broader access to relief from joint and several tax
liabilities. See H. Conf. Rept. 105-599, supra at 249, 1998-3
C.B. at 1003. Indeed, Congress provided retroactive relief in
the case of any liability for tax arising on or before July 22,
7Sec. 6015(g)(1) provides:
SEC. 6015(g). Credits and Refunds.--
(1) In general.--Except as provided in paragraphs
(2) and (3), notwithstanding any other law or rule of
law (other than section 6511, 6512(b), 7121, or 7122),
credit or refund shall be allowed or made to the extent
attributable to the application of this section.
8Respondent argues that Congress recognized in sec.
6015(g)(1) that sec. 7121 overrides the provisions of sec. 6015.
He suggests that, although sec. 6015(g)(1) applies only to
credits and refunds, the parenthetical reference to sec. 7121
recognizes that closing agreements are final and conclusive
except in those specific circumstances identified in sec.
7121(b). However, as petitioner points out, one could also argue
that “Since Congress made closing agreements applicable to
credits and refunds, if Congress had intended closing agreements
also to apply to deficiencies Congress would have so stated.”
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