Connie A. Washington - Page 1

                                   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,               
                    Held:  P is entitled to relief under sec. 6015(g),                
               I.R.C.  R’s denial of such relief was an abuse of                      

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011