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section 6321 provides for a lien on the Ordlocks’ community
property to secure Mr. Ordlock’s liability and therefore no
refund of community property can be granted.
The crux of this dispute is the application of the last
sentence of section 6015(a) and the language of section
6015(g)(1). The last sentence of section 6015(a) provides: “Any
determination under this section shall be made without regard to
community property laws.” Section 6015(g)(1) provides as
follows:
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.
The dispute turns on the meaning of the phrases “Any
determination under this section” in section 6015(a) and
“notwithstanding any other law or rule of law” in section
6015(g)(1). Petitioner argues that “Any determination” in
section 6015(a) is comprehensive and includes the application of
section 6015(g)(1), and that State community property laws are
disregarded under the “any other law” language in section
6015(g)(1).
Petitioner’s position does not focus on taxable income for
the taxable years at issue, but rather on the ownership of the
payments made on the joint tax liabilities over the subsequent 20
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