- 8 - ever analyzed the facts and circumstances in denying petitioner’s request for section 6015(f) relief. Unlike the preliminary determination letter, the notice of determination gave no reason for denying petitioner relief under section 6015. Under the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), sec. 3501(b), Pub. L. 105-206, 112 Stat. 770, the Commissioner must include a description of the taxpayers’ rights under section 6015 in collection-related notices. Withholding petitioner’s refund and using it to partially offset her unpaid joint liability from 1992 was a “collection action”. McGee v. Commissioner, 123 T.C. 314, 319 (2004); Campbell v. Commissioner, 121 T.C. 290, 292 (2003). In a similar case, McGee, the collection-related notice of an offset did not inform the requesting spouse of her right to apply for relief under section 6015. We held it was an abuse of discretion for the Commissioner to deny the requesting spouse’s request for relief under section 6015(f) by applying the 2-year limitation period in Rev. Proc. 2000-15, sec. 5, 2000-1 C.B. 447, 499. McGee v. Commissioner, supra at 319-320. Respondent notified petitioner that her refunds were being applied as offsets for her 1992 joint liability. There is no evidence that respondent informed petitioner of her potential right to relief under section 6015 until she was informed of her right to file a request for relief by Mr. Fish on April 13, 2001.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011