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narrow definition of “determination” despite strong indications
to the contrary in the statute.
A section 6015 “determination” is not merely that a spouse
is entitled to relief from joint and several liability. Contra
majority op. p. 22. The amount that the Commissioner determines
the electing spouse must pay towards the tax liability
attributable to the nonelecting spouse1 and the amount of any
refund are part of the determination. Sec. 6015(e)(1)(A) (“the
individual may petition the Tax Court * * * to determine the
appropriate relief available to the individual under this
section”); Washington v. Commissioner, supra at 145 (holding we
have jurisdiction under section 6015(e)(1) to review all relief
afforded by section 6015); Rooks v. Commissioner, T.C. Memo.
2004-127 (analyzing the Commissioner’s determination and deciding
whether taxpayer was entitled to a refund pursuant to section
6015(g)).
Thus, the flush language of section 6015(a) requires that
community property laws be disregarded in determining the amount
of a taxpayer’s refund pursuant to section 6015(g). See Estate
of Capehart v. Commissioner, 125 T.C. ___ (Nov. 14, 2005)
1 I note that in the notice of determination respondent
determined the amount of relief petitioner was entitled pursuant
to sec. 6015(b), not just that petitioner was entitled to relief,
and that respondent clarified his determination by stipulating
the amount of petitioner’s liability for the years in issue after
application of sec. 6015(b).
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