- 45 -
Restructuring and Reform Act of 1997, H.R. 2676, 105th Cong., 1st
Sess. sec. 321 (1997); see majority op. p. 11. Yet the majority
does just that. The majority recognizes the statutory change,
majority op. p. 10, and the controlling nature of the statutory
language, majority op. p. 9, but then declines to give the
statutory language effect, majority op. pp. 11-12.
D. Section 6015(g)(1)
1. Evolution of Section 6015(g)(1)
Section 6015(g)(1) first was enacted as section
6015(e)(3)(A). RRA 1998 sec. 3201, 112 Stat. 739. Section
6015(e)(3)(A) formerly provided: “Allowance of credit or
refund.--Except as provided in subparagraph (B), notwithstanding
any other law or rule of law (other than section 6512(b), 7121,
or 7122), credit or refund shall be allowed or made to the extent
attributable to the application of subsection (b) or (f).”
On December 21, 2000, Congress moved the provisions of
former 6015(e)(3)(A) to section 6015(g)(1). Community Renewal
Tax Relief Act of 2000, Pub. L. 106-554, sec. 313(a)(2), 114
Stat. 2763A-640. At that time, Congress added section 6511 to
the list of exceptions in the parenthetical following the phrase
“notwithstanding any other law or rule of law”. Id.
2. “Notwithstanding any other law or rule of law”
Section 6015(g)(1) includes the phrase “notwithstanding any
other law or rule of law”. Accordingly, a credit or refund
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