- 22 -
relief from joint and several tax liability under section 6015.
This reading is consistent with the legislative history and
statutory construction; a broader reading is not.
The phrase “notwithstanding any other law or rule of law” in
section 6015(g)(1) should not be read to ignore State law for
purposes of defining property interests subject to a Federal tax
lien under section 6321. We do not find that Congress intended
for community property laws to be ignored under section
6015(g)(1) regarding payments made on tax liabilities.
Accordingly, petitioner is not entitled to a refund of an
overpayment attributable to payments made from community
property.
To reflect the foregoing and concessions by respondent,
Decision will be entered
under Rule 155.
Reviewed by the Court.
GERBER, COHEN, HALPERN, CHIECHI, THORNTON, HAINES, WHERRY,
KROUPA, and HOLMES, JJ., agree with this majority opinion.
LARO, J., dissents.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011