120 T.C. No. 9
UNITED STATES TAX COURT
CONNIE A. WASHINGTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1828-01. Filed April 21, 2003.
P and her then husband, H, filed a joint Federal
income tax return for 1989 showing tax owed; they did not
pay the tax with the return. R garnished P’s wages and
applied P’s overpayments of tax from 1992 and 1994-98 to
the unpaid 1989 tax liability. P requested relief under
sec. 6015(f), I.R.C. R denied P’s request for relief.
P then filed a petition in this Court seeking a review of
R’s determination and requesting (pursuant to sec.
6015(g), I.R.C.) a refund of her garnished wages and the
overpayments of tax from 1992 and 1994-98. R asserts
that even if P is entitled to relief under sec. 6015(f),
I.R.C., sec. 6015, I.R.C., does not apply to the portion
of the tax liability that was paid on or before July 22,
1998.
Held: P is entitled to relief under sec. 6015(g),
I.R.C. R’s denial of such relief was an abuse of
discretion.
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