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Held, further, P is entitled to a refund of her
wages garnished in June 1998 and the overpayment of tax
for 1996-98, which were applied to the unpaid 1989 tax
liability. Sec. 6015, I.R.C., applies to the full amount
of any preexisting tax liability for a particular taxable
year, if any of that liability remains unpaid as of the
date of enactment, and not just to portions of tax
liability that remain unpaid after July 22, 1998, the
date of enactment of Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206,
sec. 3201(g)(1), 112 Stat. 740. Flores v. United States,
51 Fed. Cl. 49 (2001), followed.
Held, further, pursuant to sec. 6015(g)(1), I.R.C.,
P’s refund is limited to the time restraints for filing
refund claims under sec. 6511, I.R.C.
Connie A. Washington, pro se.
James R. Rich, for respondent.
JACOBS, Judge: Respondent determined that petitioner is not
entitled to relief from joint liability for tax under section
6015(f) for 1989 with respect to a joint return filed with Kenneth
Washington.1 Petitioner filed a petition under section 6015(e)(1)
seeking review of respondent’s determination.
The issues for decision are (1) whether respondent’s denial of
petitioner’s request for relief pursuant to section 6015(f) was an
abuse of discretion, and, if so, (2) whether petitioner is entitled
to a refund of all amounts paid/applied toward the tax shown as
owed on the 1989 joint return.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times.
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