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regarding how we determine whether a refund or credit is
warranted. However, upon further thought, I believe that the
requirement in section 6015(a) to make determinations under
section 6015 without regard to community property law gives us
enough guidance to enable us to make the determination required
by section 6015(g).
Section 6015(g)(1) provides that “Except as provided in
paragraphs (2) and (3), notwithstanding any other law or rule of
law (other than section 6511, 6512(b), 7121, or 7122), credit or
refund shall be allowed or made to the extent attributable to the
application of this section.” Section 6511 contains limitations
on credit or refund including a time limit for filing a claim,
sec. 6511(a), and a limitation on the allowance of credits and
refunds, sec. 6511(b)(1) and (2). Section 6512(b) contains
provisions outlining our overpayment jurisdiction in deficiency
cases, including a limitation on the amount of the credit or
refund. Sec. 6512(b)(3). Section 7121 (closing agreements) and
section 7122 (compromises) authorize the Service to enter into
agreements to resolve a taxpayer’s tax liability. I interpret
section 6015(g) to mean that we must take the provisions of
sections 6511, 6512(b), 7121, and 7122 into account in making our
determination regarding a refund or credit, but not any other law
or rule of law that might operate to restrict the taxpayer’s
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