- 64 -
argument, if married spouses filed jointly, the Government could
not collect out of community assets without some tracing
mechanism when one spouse received section 6015 relief. Majority
op. p. 18. I disagree.
The issue before us involves petitioner’s claimed right to a
refund of some portion of the tax payments made with community
property. The issue is not whether the Service has a right to
collect an unpaid Federal tax liability out of community
property. Under California law, a creditor is entitled to
collect an unpaid debt out of community property even if the debt
is owed solely by one spouse. See Cal. Fam. Code sec. 910 (West
2004). That right has been exercised by the Service and upheld
by the Federal courts. See, e.g., McIntyre v. United States, 222
F.3d 655 (9th Cir. 2000). A conclusion that a determination
under section 6015(g) must be made without regard to community
property law would not change California community property law
or restrict the Service from continuing to collect from community
property the liability owed by petitioner’s husband. Such a
conclusion, however, might require the Service to refund to
petitioner a part of what it collected from community property.
Determining a Refund Under Section 6015(g)
Although I disagree with the analysis and conclusion of the
majority regarding the proper interpretation of section 6015, I
initially was troubled by the lack of guidance in section 6015(g)
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