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Discussion
An election pursuant to section 6015(b), (c), or (f) must be
made within 2 years of respondent’s first collection activity
taken after July 22, 1998, against the individual making the
election.2 Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, sec. 3201(g)(2), 112 Stat. 740; sec.
6015(b)(1)(E), (c)(3)(B); Rev. Proc. 2000-15, sec. 5, 2000-1 C.B.
447, 449.
Petitioner contends that respondent’s offset of her
overpayment is not, pursuant to section 6015, a collection
activity. We disagree. The offset of an overpayment is by its
plain and ordinary meaning a collection activity pursuant to
section 6015. See Perrin v. United States, 444 U.S. 37, 42
(1979) (stating that “A fundamental canon of statutory
construction is that, unless otherwise defined, words will be
interpreted as taking their ordinary, contemporary, common
meaning”); Trent v. Commissioner, T.C. Memo. 2002-285 (stating
that nonlevy collection actions include “offsetting overpayments
2 On July 18, 2002, the Commissioner published final
regulations, pursuant to section 6015, that define a collection
activity to include “an offset of an overpayment of the
requesting spouse against a liability under section 6402”. Sec.
1.6015-5(b)(2)(i), Income Tax Regs. These regulations are
applicable to all requests for relief from joint and several
liability filed on or after July 18, 2002, and, thus, not
applicable to petitioner's request, which was filed before that
date. Sec. 1.6015-9, Income Tax Regs.
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