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1. Positions of the Parties
Petitioner contends that she is entitled to a refund of all
amounts paid/applied on the unpaid 1989 tax liability including
those made on or before July 22, 1998, the date section 6015 was
enacted. Payments made/or applied on or before July 22, 1998,
include petitioner’s overpayments of tax for the years 1992 and
1994-97 in the following amounts: $694.30 for 1992 (applied April
15, 1993), $991.78 for 1994 (applied April 15, 1995), $1,030 for
1995 (applied March 18, 1996), $523 for 1996 (applied March 10,
1997), and $535 for 1997 (applied March 30, 1998). In addition,
petitioner contends that she is entitled to a refund of her levied
wages of over $800 (petitioner asserts that $408.95 was taken on
two separate occasions--in June of 1998 and March of 1999), a
refund of overpayments from her 1998-2000 tax returns ($2,001 for
1998, $1,322 for 1999, and $1,254 for 2000), and a $500 rebate in
2001.
Respondent concedes that if we find that petitioner qualifies
for relief under section 6015(f), she is entitled to a refund of
the $2,001 overpayment of her 1998 taxes that was applied to the
unpaid 1989 tax liability. Respondent asserts, however, that
petitioner is not entitled to a refund of any additional amounts
because they were either paid/applied on or before July 22, 1998,
or they were not applied to the 1989 tax liability.
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