Edwina Diane Campbell - Page 5

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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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