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MARVEL, J., dissenting: I agree with the majority’s
statement that “The crux of this dispute is the application of
the last sentence of section 6015(a) and the language of section
6015(g)(1).” Majority op. p. 8. However, I disagree with the
majority that the wording and structure of section 6015 and its
legislative history support the majority’s conclusion that a
person who resides in a community property State and who
qualifies for relief under section 6015 is not entitled to a
refund of any part of the community property used to satisfy her
spouse’s Federal income tax liability. The principal reasons for
my disagreement are summarized below.
Section 6015(a) Unequivocally Provides That “Any determination
[under section 6015] shall be made without regard to community
property laws.”
As the majority correctly points out, Congress in 1998
enacted section 60151 as a means of expanding relief to innocent
spouses. See H. Conf. Rept. 105-599, at 249-255 (1988), 1998-3
C.B. 747, 1003-1009; S. Rept. 105-174, at 55-60 (1998), 1998-3
C.B. 537, 591-596; H. Rept. 105-364 (Part 1), at 60-62 (1997),
1998-3 C.B. 373, 432-434. Section 6015 replaced section 6013(e),
which was often criticized as too narrowly crafted to provide
broad-based relief from liability to deserving taxpayers.
1Sec. 6015 was enacted in the Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201,
112 Stat. 734.
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