Lois E. Ordlock - Page 15

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          at 278; United States v. Bess, 357 U.S. at 55.  Accordingly,                
          whether property can be reached by application of the Federal tax           
          lien statute depends on what rights the taxpayer has in the                 
          property under State law.  United States v. Craft, supra at 278.            
          Petitioner counters that the “notwithstanding” provision of                 
          section 6015(g) takes precedence over all other statutes, laws,             
          and rules of law that would conflict with or restrict a refund or           
          credit.                                                                     
               The phrase “notwithstanding any other law or rule of law”              
          should not always be read literally.  Or. Natural Res. Council v.           
          Thomas, 92 F.3d 792, 796-797 (9th Cir. 1996); E.P. Paup Co. v.              
          Director, OWCP, 999 F.2d 1341, 1348 (9th Cir. 1993); Kee Leasing            
          Co. v. McGahan (In re Glacier Bay), 944 F.2d 577, 582 (9th Cir.             
          1991); Golden Nugget, Inc. v. Am. Stock Exchange, Inc., 828 F.2d            
          586, 588-589 (9th Cir. 1987).  If read literally here, the phrase           
          could be applied to avoid all State law property ownership                  
          provisions in both common law and community property States, thus           
          creating an absence of law to define the ownership of the                   
          payments for purposes of the section 6015(g) refund jurisdiction.           
          Even if limited to community property provisions, petitioner’s              
          position leaves us with no law or resource to define the                    
          ownership of the payments made from 1985 until 2003 on the tax              
          liabilities for the years at issue.                                         







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