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