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comparable limitation to that contained in former section
6013(e)(5) was included in the House version of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, 112 Stat. 685, see Internal Revenue Service
Restructuring and Reform Act of 1997, H.R. 2676, 105th Cong., 1st
Sess. sec. 321 (1997); H. Rept. 105-364 (Part 1), supra at 19,
1998-3 C.B. at 391, Congress did not include in the enacted
version any limitation upon the types of determinations that,
under section 6015(a), must be made without regard to community
property laws. Clearly, Congress knew how to craft a limitation
had it wanted to do so. See, e.g., former sec. 6013(e)(5).
Because I can discern no limitation from either the language or
structure of section 6015 or from its legislative history, I
conclude that a determination whether a taxpayer is entitled to a
refund under section 6015(g) is a determination within the
meaning of the last sentence of section 6015(a) and must be made
without regard to community property laws.
The Description of “problems and inconsistencies” in the Majority
Opinion Confuses the Service’s Right To Collect With the
Service’s Obligation To Refund.
The majority points out that the Internal Revenue Service
(Service) has the right to collect an unpaid tax liability from
community property even if spouses file separate returns and only
one spouse is liable for unpaid taxes. Majority op. pp. 17-18.
The majority contends that, under petitioner’s section 6015
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