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2. The Statute
Section 6015(g) governs the allowance of credits and refunds
in cases where a taxpayer is granted relief under section 6015.
That section 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.
(2) Res judicata.--In the case of any election
under subsection (b) or (c), if a decision of a court in
any prior proceeding for the same taxable year has become
final, such decision shall be conclusive except with
respect to the qualification of the individual for relief
which was not an issue in such proceeding. The exception
contained in the preceding sentence shall not apply if
the court determines that the individual participated
meaningfully in such prior proceeding.
(3) Credit and refund not allowed under subsection
(c).--No credit or refund shall be allowed as a result of
an election under subsection (c).
The exception in section 6015(g)(2) does not apply because
there have been no prior proceedings related to petitioner’s 1989
tax year. Nor does the exception in section 6015(g)(3) apply
because we have found that petitioner is entitled to relief under
section 6015(f), not under section 6015(c). Thus, any refund
available to petitioner is (1) limited to the extent attributable
to the application of section 6015, and (2) subject to any
limitation imposed by section 6511, 6512(b), 7121, or 7122.
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