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credit or refund shall be allowed or made to the extent
attributable to the application of this section.
Thus, any refund available to petitioner is limited to the extent
attributable to the application of section 6015, and subject to
any limitation imposed by sections 6511, 6512(b), 7121, or 7122.
II. Parties’ Contentions Regarding the Applicability of Section
6015(f)
The parties stipulated that petitioner would be eligible for
relief under section 6015(f) if relief were not barred as
described in section 6015(g). Petitioner argues that section
6015(f) relief is “available for the entire tax liability of any
tax year for which any portion was unpaid on the date of
enactment.” Petitioner contends that she is entitled to a refund
of the amount levied from the Merrill Lynch account and applied
to the 1986 and 1987 tax liabilities. Petitioner argues that she
is entitled to such a refund even though the amount was paid
prior to July 22, 1998, the effective date of section 6015(f).
Respondent argues that section 6015(f) applies only to (1)
liabilities arising after July 22, 1998, and (2) amounts paid
after July 22, 1998. Respondent contends that petitioner is not
entitled to a refund of the levied amounts because they were paid
prior to July 22, 1998.
III. Analysis of the Applicability of Section 6015(f)
On July 17, 2002, respondent adopted regulations under
section 6015. These regulations are applicable for all elections
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