- 61 -
The last sentence of section 6015(a) unequivocally provides
that “Any determination under this section shall be made without
regard to community property laws.” Section 6015 does not define
the term “determination”, nor does it contain any words limiting
the types of determinations to which the last sentence of
subsection (a) refers. In particular, section 6015 contains no
language limiting the term “determination” to determinations made
under subsection (b), (c), or (f), although Congress could very
easily have inserted such a limitation if it had intended to
enact one.
Under well-recognized principles of statutory
interpretation, if a statute does not define a term, that term is
given its ordinary and commonly accepted meaning. See Keene v.
Commissioner, 121 T.C. 8, 14 (2003); Payless Cashways, Inc. v.
Commissioner, 114 T.C. 72, 77-28 (2000). The term
“determination” is defined in Webster’s Third New International
Dictionary (1971) to mean “the settling and ending of a
controversy” and, alternatively, “the resolving of a question by
argument or reasoning”. It is also defined in Black’s Law
Dictionary (7th ed. 1999) to mean “A final decision by a court or
administrative agency”. Under any of these definitions, a
decision regarding whether a taxpayer qualifies for a refund
under section 6015(g) is a determination.
Page: Previous 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 NextLast modified: May 25, 2011