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a. Refund to the Extent Attributable to the
Application of Section 6015
In general, section 6015(g)(1) allows a credit or refund “to
the extent attributable to the application of this section.”
Section 6015 applies “to any liability for tax arising after the
date of the enactment of this Act [July 22, 1998] and any liability
for tax arising on or before such date but remaining unpaid as of
such date.” RRA 1998, sec. 3201(g), 112 Stat. 740.9 Respondent
interprets the term “remaining unpaid” so as to limit the benefits
of section 6015 in this case to the portion of the 1989 tax
liability that remained uncollected as of July 22, 1998, the date
of enactment of section 6015. We disagree with respondent’s
interpretation.
While the issue involved herein is one of first impression in
this Court, we are mindful that it has been addressed by the United
States Court of Federal Claims in Flores v. United States, 51 Fed.
Cl. 49 (2001). In Flores, the court granted relief under section
6015(f) with respect to the taxpayer’s entire tax liability,
including the portion of the tax liability that was paid on or
before July 22, 1998.
9 On July 17, 2002, respondent adopted regulations under
sec. 6015 that support respondent’s position. See sec. 1.6015-8,
Income Tax Regs. The regulations, however, are applicable for all
elections or requests for relief filed on or after July 18, 2002.
Sec. 1.6015-9, Income Tax Regs. Thus, the regulations do not apply
to petitioner’s request for relief, which was filed before that
date.
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