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Rather than choose between them, the conference agreement
incorporated both the House version of expanded relief from joint
and several liability (currently in section 6015(b)) and, for
certain limited circumstances, the Senate version of allocable
relief (currently in section 6015(c) and (d)). The conference
agreement also included the Senate version of the language
supplanting community property law (what is currently the flush
language of section 6015(a)). Describing this provision of the
Senate amendment, the conference report repeats verbatim the
explanation from the Senate Finance Committee: “The allocation
of items is to be accomplished without regard to community
property laws.” H. Rept. 105-599, at 250 (1998), 1998-3 C.B.
747, 1004.
As previously noted, this stated purpose was consistent
with the longstanding provision of section 6013(e) for
supplanting community property law, which had been adopted
verbatim in the House bill. In fact, the conference report does
not even acknowledge any difference between the House and Senate
bills in this regard, or between the conference agreement and
prior law. Instead, the conference report states that the
conference agreement “follows the Senate amendment” with respect
to deficiencies for taxpayers who are no longer married, or who
are legally separated or not living together; and “also includes
the provision in the House bill expanding the circumstances in
which innocent spouse relief is available.” Id. at 251, 1998-3
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