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petitioner sought a refund of $4,935.05, the amount of her
overpayments from the years 1995, 1996, 1997, and part of 1998
that respondent had applied to her joint liability for 1987.
Respondent issued a determination letter in June 2001 denying
petitioner’s request for relief for 1987 under section 6015(f)
because, at the time the request for relief from joint liability
was made, the tax liability for 1987 had already been fully
satisfied. At the time of trial, respondent had made no
determination as to the other periods, 1988 through 1993.
The issue for decision is whether respondent’s denial of
relief from joint liability to petitioner for her 1987 Federal
income tax under section 6015(f) was an abuse of discretion.
Petitioner bears the burden of proof on this issue. Rule
142(a).3 In deciding whether petitioner has carried her burden
of proof, witness credibility is an important consideration. See
Ishizaki v. Commissioner, T.C. Memo. 2001-318. The Court is not
required to accept petitioner’s uncorroborated or self-serving
testimony. Tokarski v. Commissioner, 87 T.C. 74, 77 (1986).
2(...continued)
Refund and Request for Abatement, for 1995 through 1998.
3 Although sec. 7491(a) may apply in specified
circumstances to place the burden on the Commissioner, the
examination of petitioner’s 1987 return began before the
effective date of that section. See also Jonson v. Commissioner,
118 T.C. 106, 126 (2002) (a taxpayer bears the burden of proving
that respondent abused respondent’s discretion in denying relief
under sec. 6015(f)); Mellen v. Commissioner, T.C. Memo. 2002-280.
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