Lois E. Ordlock - Page 17

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          provision in section 6015(e)(3) following the 1998 technical                
          correction are helpful.                                                     
               In 1998, the refund authority in section 6015(e)(3) was tied           
          specifically “to the extent attributable to the application of              
          subsection (b) or (f)”, or in the words of the House report, was            
          exercisable when the Tax Court “determines the spouse qualifies             
          for relief and an overpayment exists as a result of the innocent            
          spouse qualifying for such relief.”  H. Rept. 105-364 (Part 1),             
          supra at 61, 1998-3 C.B. at 433.                                            
               Given this history, we see an intent to create refund                  
          authority tied specifically to a determination of relief from               
          joint and several tax liability.  However, we see no explicit               
          intent to supplement that relief by revisiting the nature of                
          prior payments under State community property laws.  Had Congress           
          intended courts to interpret section 6015 in the manner that                
          petitioner suggests, it would have provided an alternative to               
          State law to define property rights.  Otherwise, there will be a            
          void in the collection scheme.  We find no congressional intent             
          to create such a void, nor to have it filled by the judiciary.              
          II.  Other Problems and Inconsistencies That Would Result From              
               Petitioner’s Position                                                  
               A.   Disregarding Community Property Laws in the Context of            
                    Section 6015(g) Would Discriminate Against Married                
                    People Who File Separately                                        
               If spouses file separate returns and only one spouse is                
          liable for unpaid taxes, the Internal Revenue Service can collect           





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