Nita B. Leissner - Page 1

                                 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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