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from other tax years after the requesting spouse files for
relief”). Because petitioner reported overpayments of tax on her
1998 return, she generally would be entitled to claim a refund.
See sec. 6511(a), (b)(1); Commissioner v. Lundy, 516 U.S. 235,
240 (1996). Pursuant to section 6402(a), however, respondent
used petitioner’s overpayment to partially satisfy her 1989 tax
liability. Thus, respondent engaged, pursuant to section 6015,
in a collection activity against petitioner. Because
petitioner’s election was filed more than 2 years after that
collection activity (i.e., respondent applied the overpayment and
sent petitioner written notification thereof on May 13, 1999, and
on July 23, 2001, petitioner elected relief), there is no genuine
issue as to whether petitioner is entitled to relief from joint
and several liability relating to 1989. See Rule 121(b); Natl.
Indus., Inc. v. Republic Natl. Life Ins. Co., 677 F.2d 1258, 1265
(9th Cir. 1982). Thus, Petitioner’s Motion for Partial Summary
Judgment is denied, and Respondent’s Cross-Motion for Summary
Judgment is granted.
Contentions we have not addressed are irrelevant, moot, or
meritless.
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