- 8 - 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 20Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011