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The majority nevertheless concludes that a decision as to
whether a taxpayer is entitled to a refund under section 6015(g)
is not a determination within the meaning of section 6015(a).
The majority’s analysis begins with “the statutory use of the
word ‘determination’ in the context of community property laws
and relief from joint liability”, majority op. p. 10, and then
traces the use of the term “determination” in former section
6013(e) and in section 6015, and in the legislative history of
those sections, see majority op. pp. 10-12. Former section
6013(e)(5) contained a special rule that specifically provided
that “the determination of the spouse to whom items of gross
income (other than gross income from property) are attributable
shall be made without regard to community property laws.”
Section 6015(a) does not contain any language modifying or
limiting the word “determination”. The majority attempts to find
a limitation in the structure and wording of the rest of section
6015 and focuses on the fact that the words “determine” and
“determination” do not appear in section 6015(g)(1). See
majority op. p. 13.
Former section 6013(e)(5) specifically described a
determination that had to be made without regard to community
property law. However, the existence of a limitation in former
section 6013(e)(5) is not sufficient to support the majority’s
conclusion that section 6015(a) is also so limited. Although a
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