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limitations for filing a timely claim for refund based upon when
a tax is “paid”.
Courts interpreting * * * [the sec. 6511(a) limitation
on filing a claim for refund, and not the sec. 6511(b)
limitation on the amount of the refund] have held that
the limitation period begins to run as to an entire tax
liability only when the last dollar of the liability is
paid, reasoning that “the tax liability is unitary and
not discharged until paid in full.” [Id. at 55
(quoting Union Trust Co. v. United States, 70 F.2d 629,
630 (2d Cir. 1934)).]
Our resolution of the facts in this case does not require us
to decide the Flores issue.
Relying on section 6015(b), (c), and (f), petitioner seeks
three grounds for relief from joint and several liability.
Relief is available under section 6015(b) (similar to former
section 6013(e)) if the following requirements are satisfied:
(1) The joint return contains an understatement of tax
attributable to the spouse not seeking relief; (2) the spouse
seeking relief establishes that in signing the return he or she
did not know, and had no reason to know, that there was an
understatement of tax; (3) taking into account all the facts and
circumstances, it would be inequitable to hold the spouse seeking
relief liable for the deficiency; and (4) the spouse seeking
relief timely elects the benefits of section 6015(b).
In general, this Court has concluded that a relief-seeking
spouse knows or has reason to know of an understatement of tax if
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Last modified: May 25, 2011