- 39 -
rejecting this suggestion, the preamble cited, inter alia, United
States v. Stolle, 86 AFTR 2d 5180, 2000-1 USTC par. 50,329 (C.D.
Cal. 2000). In Stolle, the District Court held that under
California community property law, “community property tax is
available to satisfy a debt from either spouse, even if the other
spouse is not responsible for the debt.” Id. at 5186, 2000-1
USTC par. 50,329, at 83,981. Accordingly, the court reasoned,
for purposes of determining the validity of a tax lien against
spouses’ community property, it was “irrelevant” whether the wife
was an innocent spouse under section 6015(b). Id. The court
7(...continued)
One commentator suggested that the regulations adopt a
rule that the IRS would not look to community property
as a collection source when a requesting spouse with an
interest in such community property is granted relief
under section 6015. A federal tax lien arising under
section 6321 attaches to all property and rights to
property of the taxpayer. Whether a taxpayer has an
interest in property to which the lien can attach is
determined by state law. Aquilino v. United States,
363 U.S. 509 (1960). Once that property interest is
defined, federal law alone determines the consequences
resulting from the attachment of the federal lien on
the property. United States v. Drye, 528 U.S. 49
(1999). If under the law of the community property
state in which the spouses reside, the IRS can look to
community property to collect a liability of one of the
spouses, the determination that the other spouse is
entitled to relief under section 6015 does not affect
the Service’s ability to collect the nonrequesting
spouse’s liability from the community property. See,
e.g., United States v. Stolle, 2000-1 U.S.T.C. � 50,329
(C.D. Cal. 2000); Hegg v. IRS, 28 P.3d 1004 (Idaho
2001). The final regulations do not adopt this
recommendation because it goes beyond the scope of the
statute. [T.D. 9003, 2002-2 C.B. 294, 297.]
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