PUBLIC LAW 106-554—APPENDIX G 114 STAT. 2763A-641 (A) IN GENERAL.— Section 6015 is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection: "(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).". (B) CONFORMING AMENDMENT.— Paragraph (3) of section 6015(e) is amended to read as follows: "(3) LIMITATION ON TAX COURT JURISDICTION.— If a suit for refund is begun by either individual filing the joint return pursuant to section 6532— "(A) 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 "(B) the court acquiring jurisdiction shall have jurisdiction over the petition filed under this subsection.". (3) CLARIFICATIONS REGARDING REVIEW BY TAX COURT. — (A) Paragraph (1) of section 6015(e) is amended in the matter preceding subparagraph (A) by inserting after "individual" the following: "against whom a deficiency has been asserted and". (B) Subparagraph (A) of section 6015(e)(1) is amended to read as follows: "(A) IN GENERAL.—In addition to any other remedy provided by law, the individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed— "(i) at any time after the earlier of— "(I) the date the Secretary mails, by certified or registered mail to the taxpayer's last known address, notice of the Secretary's final determination of relief available to the individual, or "(II) the date which is 6 months after the date such election is filed with the Secretary, and "(ii) not later than the close of the 90th day after the date described in clause (i)(I).". (C) Subparagraph (B)(i) of section 6015(e)(1) is amended— (i) by striking "until the expiration of the 90-day period described in subparagraph (A)" and inserting
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