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Held: R’s offset of P’s overpayment is, pursuant
to sec. 6015, I.R.C., a collection activity.
Held, further, P’s Motion for Partial Summary
Judgment is denied.
Held, further, R’s Cross-Motion for Summary
Judgment is granted. There is no genuine issue as to
whether P is entitled to relief from joint and
several liability relating to 1989 because P’s election
was, pursuant to sec. 6015, I.R.C., filed more than 2
years after R’s first collection activity against P.
Edwina Diane Campbell, pro se.
Erin K. Huss, for respondent.
OPINION
FOLEY, Judge: This matter is before the Court on
Petitioner’s Motion for Partial Summary Judgment and Respondent’s
Notice of Objection and Cross-Motion for Summary Judgment
pursuant to Rule 121.1 The sole issue for decision is whether
respondent’s application of petitioner’s overpayment, relating to
1998, as a credit against petitioner’s 1989 tax liability is,
pursuant to section 6015, a collection action that bars
petitioner’s request for relief from joint and several liability
relating to 1989.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011