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1998 Act. Section 3201(e)(1) of the 1998 Act repealed section
6013(e), the innocent spouse provisions which had been in effect
at the time of the trial in the 1989 case (112 Stat. 740);
section 3201(a) of the 1998 Act enacted section 6015 (112 Stat.
734). Section 3201(g)(1) of the 1998 Act provided in pertinent
part that both the section 6013(e) repeal and the section 6015
enactment “shall apply to * * * any liability for tax arising on
or before such date [the date of the enactment of the Act, July
22, 1998] but remaining unpaid as of such date.” 112 Stat. 740.
After petitioner and Lincir filed their notice of appeal
from our decision in the 1989 case and before that decision was
affirmed by the Court of Appeals, the Congress enacted the
Consolidated Appropriations Act, 2001, which included the
Community Renewal Tax Relief Act of 2000, Pub. L. 106-554, 114
Stat. 2763, 2763A-587, hereinafter sometimes referred to as the
2000 Act. The 2000 Act made several changes to section 6015,
including the enactment of the present texts of section
6015(g)(2) and section 6015(e)(1)(A). Pars. (2) and (3)(B) of
sec. 313(a) of Appendix G of Pub. L. 106-554, 114 Stat. at 2763A-
640, 2763A-641. The 2000 Act provided in pertinent part (sec.
313(f) of Appendix G of Pub. L. 106-554) that these changes
“shall take effect on the date of the enactment of this Act.
[Dec. 21, 2000].” 114 Stat. at 2763A-643.
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