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relief is requested; rather it refers to a tax reported on the
return, but not paid with the return.
The Senate amendment would have permitted the separate
liability election (section 6015(c)) to apply “in situations where
the tax shown on a joint return is not paid with the return.” S.
Rept. 105-174, 58 (1998), 1998-3 C.B. 537, 594. The conference
committee report, H. Conf. Rept. 105-599, 1998-3 C.B. 747,
explained that, although the conference agreement did not include
that portion of the Senate amendment, the conferees intended that
the Secretary consider using the grant of authority to provide
equitable relief (section 6015(f)) to avoid the inequitable
treatment of spouses in situations where tax was shown on the joint
return, but not paid with the return. Thus, it is clear from the
legislative history that the term “unpaid tax” in section 6015(f)
includes a tax that was shown on a joint return, but not paid with
the return.
Section 6015(g) permits a refund where relief from liability
for unpaid tax is granted under section 6015(f). If the word
“unpaid” has the meaning urged by respondent, then a taxpayer
seeking equitable relief under section 6015(f) for an unpaid tax
could obtain relief only for that portion of the tax that has not
been collected and would not be permitted any refund of tax. Such
an interpretation would conflict with the legislative history.
Furthermore, section 6015(g) is very specific with respect to the
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