- 7 - credit or refund shall be allowed or made to the extent attributable to the application of this section. Thus, any refund available to petitioner is limited to the extent attributable to the application of section 6015, and subject to any limitation imposed by sections 6511, 6512(b), 7121, or 7122. II. Parties’ Contentions Regarding the Applicability of Section 6015(f) The parties stipulated that petitioner would be eligible for relief under section 6015(f) if relief were not barred as described in section 6015(g). Petitioner argues that section 6015(f) relief is “available for the entire tax liability of any tax year for which any portion was unpaid on the date of enactment.” Petitioner contends that she is entitled to a refund of the amount levied from the Merrill Lynch account and applied to the 1986 and 1987 tax liabilities. Petitioner argues that she is entitled to such a refund even though the amount was paid prior to July 22, 1998, the effective date of section 6015(f). Respondent argues that section 6015(f) applies only to (1) liabilities arising after July 22, 1998, and (2) amounts paid after July 22, 1998. Respondent contends that petitioner is not entitled to a refund of the levied amounts because they were paid prior to July 22, 1998. III. Analysis of the Applicability of Section 6015(f) On July 17, 2002, respondent adopted regulations under section 6015. These regulations are applicable for all electionsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011