- 20 - We recognize that courts have strictly enforced closing agreements executed pursuant to section 7121 (and section 6224(c) for that matter), and they are binding and conclusive on the parties even if the tax at issue is later declared to be unconstitutional or in conflict with other Code sections. See Hopkins v. United States (In re Hopkins), 146 F.3d at 733. However, in this case, we are dealing with legislation which has retroactive effect in the case of unpaid tax liabilities and which we have broadly and expansively construed consistent with congressional intent. Indeed, we have previously stated that the rules of section 6015 were designed to correct perceived deficiencies and inequities apparent in former section 6013(e) and that this curative legislation should be construed liberally to effectuate its remedial purpose. Washington v. Commissioner, 120 T.C. 137, 155-156 (2003); Ewing v. Commissioner, 118 T.C. at 503; see also Flores v. United States, 51 Fed. Cl. 49, 53 (2001). Construing section 6015 liberally, we conclude that Congress did 16(...continued) spouse has entered into a closing agreement with the Commissioner that disposes of the same liability that is the subject of the claim for relief. Sec. 1.6015-1(c)(1), Income Tax Regs. The final regulations do not specifically address the effect of a closing agreement entered into before the effective date of sec. 6015, and all the examples in the regulations deal with closing agreements entered into after 1998. The final regulations are applicable to all elections or requests for relief filed on or after July 18, 2002. See sec. 1.6015-9, Income Tax Regs. Thus, the final regulations are not effective with respect to petitioner’s request for relief.Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
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