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(C) Limitation on Tax Court jurisdiction.–-If a
suit for refund is begun by either individual filing
the joint return pursuant to section 6532--
(i) the Tax Court shall lose
jurisdiction of the individual’s action under
this section to whatever extent jurisdiction
is acquired by the district court or the
United States Court of Federal Claims over
the taxable years that are the subject of the
suit for refund; and
(ii) the court acquiring jurisdiction
shall have jurisdiction over the petition
filed under this subsection.
The 2000 Act struck out subparagraphs (A) and (B) of
original section 6015(e)(3) and enacted new section 6015(g) as
follows:
(g) Credits and Refunds.–-
(1) In general.–-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.
(2) Res judicata.–-In the case of any election
under subsection (b) or (c), if a decision of a court
in any prior proceeding for the same taxable year has
become final, such decision shall be conclusive except
with respect to the qualification of the individual for
relief which was not an issue in such proceeding. The
exception contained in the preceding sentence shall not
apply if the court determines that the individual
participated meaningfully in such prior proceeding.
(3) Credit and refund not allowed under subsection
(c).–-No credit or refund shall be allowed as a result
of an election under subsection (c).
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Last modified: November 10, 2007