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pursuant to section 6015(g) takes precedence over all other laws
and rules of law that otherwise would restrict the refund or
credit.
The only exceptions to this phrase are sections 6511,
6512(b), 7121, and 7122. Sec. 6015(g)(1). Congress did not
include section 6321 in the list of exceptions. Sec. 6015(g)(1);
see Washington v. Commissioner, 120 T.C. at 160 (“the only
limitations on the refund are those set forth in sections 6511,
6512(b), 7121, and 7122”). Contrary to the analysis of the
majority, the Court should not add an exception to section
6015(g)(1) for section 6321. Section 6015(a) and (g) clearly
requires State community property laws to be disregarded to
determine what rights the taxpayer has in the property and the
amount of an electing spouse’s refund.
The majority holds that “notwithstanding any other law or
rule of law (other than section 6511, 6512(b), 7121, or 7122)” in
section 6015(g) should not be read literally but never explains
what the phrase means. See Majority op. pp. 15-18. It must mean
something--a fundamental rule of statutory construction is to
give effect to all of the language of the statute. See Hellmich
v. Hellman, 276 U.S. 233 (1928); Stanford v. Commissioner, 297
F.2d 298, 308 (9th Cir. 1961), affg. 34 T.C. 1150 (1960).
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