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Staff of Joint Comm. on Taxation, Comparison of Provisions of
H.R. 2676 Relating to IRS Restructuring and Reform as Passed by
the House and the Senate, at III-15 (J. Comm. Print 1998); see
Staff of Joint Comm. on Taxation, General Explanation of Tax
Legislation Enacted in 1998 (the so-called Blue Book), at 68 (J.
Comm. Print 1998). This explanation is consistent with allowing
more flexibility for the Secretary to write regulations regarding
allocations of income items for purposes of fixing the amount of
relief from joint and several liability. This explanation is
also consistent with “any determination” concerning relief from
joint and several tax liability for a specific taxable year, but
not consistent with an analysis of the cash or property which has
been collected on said liability.
It is also noteworthy that the Senate amendments added
equitable relief from joint and several liability. This is
significant because equitable relief is not based on separate
income computations, which were the grist of the community
property waiver under former section 6013(e).
3. Use of the Word “Determination” in Section 6015
After section 6015(a), the word “determine” or
“determination” appears five times in section 6015, four of which
are in subsection (e). The four instances in subsection (e)
refer to determinations of “relief” under section 6015 and
pertain to this Court’s jurisdiction to review the Secretary’s
final determination of that relief. The words “determination”
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