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state: “In determining whether relief is available” under
section 6015, “items of income, credits, and deductions are
generally allocated to the spouses without regard to the
operation of community property laws.” Sec. 1.6015-1(f),
Proposed Income Tax Regs., 66 Fed. Reg. 3894 (Jan. 17, 2001);
sec. 1.6015-1(f), Income Tax Regs. The proposed and the final
regulations specifically state that “a requesting spouse who is
relieved of joint and several liability under � 1.6015-2,
� 1.6015-3, or � 1.6015-4 may nevertheless remain liable for the
unpaid tax (including additions to tax, penalties and interest)
to the extent provided by Federal or state transferee liability
or property laws.” Sec. 1.6015-1(h)(1), Proposed Income Tax
Regs., 66 Fed. Reg. 3894 (Jan. 17, 2001); sec. 1.6015-1(j),
Income Tax Regs.
The preamble accompanying the issuance of the final
regulations under section 6015 indicates that in finalizing the
proposed regulations, the Internal Revenue Service received and
rejected a suggestion to alter the just-quoted provision to
achieve the result that petitioner and the dissenters now
advocate.7 T.D. 9003, 2002-2 C.B. 294, 297. As support for
6(...continued)
considerable deference. See Natl. Muffler Dealers Association,
Inc. v. United States, 440 U.S. 472, 477 (1979).
7 The preamble to the final regulations under sec. 6015
states:
(continued...)
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