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granted relief under section 6015(b) or (f)3 will be entitled to a
refund (assuming other refund requirements are met) only if the
taxpayer’s separate property was used to satisfy all or a portion
of the spouse’s tax liability. Unlike a taxpayer’s joint
property interests in a common law State, a taxpayer’s community
property interest will remain a collection source and the
taxpayer will have no right to a refund under section 6015(g)
with respect to community property used to satisfy the spouse’s
tax liability. Given the remedial nature of section 6015 and
Congress’s avowed purpose of broadening a taxpayer’s ability to
obtain relief from joint and several liability, such a result
cannot be consistent with Congress’s intent.
In light of the majority opinion, Congress should revisit
section 6015 and provide us with guidance regarding the proper
application of section 6015 to taxpayers who reside in community
property States. In the meantime, the majority opinion operates
as a strong incentive for taxpayers in community property States
to take advantage of State laws that may permit them to convert
community property into other forms of joint ownership.
COLVIN, FOLEY, and GALE JJ., agree with this dissenting
opinion.
3Sec. 6015(g)(2) provides that no credit or refund shall be
allowed as a result of an election under subsec. (c).
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