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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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