- 51 -
affd. sub nom. Haessly v. Commissioner, 68 Fed. Appx. 44 (9th
Cir. 2003).
Thus, I believe section 6015(g)(1) takes precedence over
section 6321 where the IRS or the Court determines a taxpayer is
entitled to section 6015 relief.
E. Legislative History of Section 6015
The legislative history regarding refunds pursuant to
section 6015 is scant. The House report states: “The Tax Court
may order refunds as appropriate where it determines the spouse
qualifies for relief and an overpayment exists as a result of the
innocent spouse qualifying for such relief.” H. Rept. 105-364
(Part 1), supra at 61, 1998-3 C.B. at 433. The conference and
Senate reports state: “The separate liability election may not
be used to create a refund, or to direct a refund to a particular
spouse.” H. Conf. Rept. 105-599, supra at 250, 1998-3 C.B. at
1004; S. Rept. 105-174, supra at 59, 1998-3 C.B. at 595.
The legislative history of section 6015 supports calculating
the refund on the basis of the amount paid by the electing spouse
without regard to community property laws towards the
understatement or underpayment attributable to the nonelecting
spouse. Under the heading “Reasons for change”, the Senate
report states:
The Committee believes that a system based on separate
liabilities will provide better protection for innocent
spouses than the current system. The Committee
generally believes that an electing spouse’s liability
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