U.S. 9th Circuit Court of Appeals, July 24, 2008 Ordlock v. Comm'r of Internal Revenue, No. 06-74539 A tax court's determination that wife is ineligible for a refund under 26 U.S.C. section 6015 for payments on her husband's tax debt paid from their community property is affirmed, as nothing in section 6015 clearly preempts California community property law with respect to an innocent spouse's entitlement to a refund for a community property payment on the non-innocent spouse's federal income tax liability.
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