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The first problem with this conclusion is the implication
that taxpayers who remain married should be denied the benefits
provided by section 6015. Congress did not make divorce a
precondition to section 6015 relief. Taxpayers who remain
married can be innocent spouses under section 6015(b) and (f) and
can obtain refunds under section 6015(g). Notably, divorced or
separated taxpayers who elect and obtain section 6015(c) relief
cannot obtain refunds. Sec. 6015(g)(3).
The second problem is that the same potential abuse is
available to taxpayers in common law States. Taxpayers in common
law States can structure their payments so that the ownership
and/or economic source of ownership is attributable to the spouse
requesting (or who has obtained) relief under section 6015, while
continuing a jointly financed lifestyle. If the electing spouse
in a common law State pays the liability attributable to the
nonelecting spouse with income/assets traceable to the electing
spouse, he or she is entitled to a refund of those amounts.
The third problem is that taxpayers in community property
States can structure their future payments and continue to enjoy
a jointly financed lifestyle (i.e., the majority opinion does not
prevent this abuse). As respondent concedes, petitioner is
entitled to a refund of the amounts paid with her separate
property. Taxpayers in community property States can pay the tax
liability attributable to the nonelecting spouse with separate
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