T.C. Memo. 2003-191
UNITED STATES TAX COURT
NITA B. LEISSNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6908-00. Filed July 1, 2003.
P and her ex-husband filed joint Federal income
tax returns for 1986 and 1987 showing tax owed; they
did not pay the taxes with the returns. Before July
22, 1998, R collected by levy an amount from P’s
individual retirement account and applied the amount so
collected to the unpaid 1986 and 1987 tax liabilities.
P requested relief under sec. 6015(f), I.R.C. R denied
P’s request for relief. P filed a petition in this
Court seeking review of R’s determination and
requesting a refund of the amount collected from her
individual retirement account. R contends that sec.
6015(f), I.R.C., does not apply to the portion of the
tax liability that was paid on or before July 22, 1998.
Held: Since a portion of P’s 1986 and 1987 tax
liabilities remained unpaid as of July 22, 1998, P is
entitled to a refund of the amount levied from her
individual retirement account that was applied to her
1986 and 1987 tax liabilities. Washington v.
Commissioner, 120 T.C. 137 (2003), followed.
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