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In this case, the basis of petitioner’s claim for a refund of
amounts applied to the unpaid 1989 tax liability is petitioner’s
claim for relief under section 6015(f). Petitioner’s 1992 and
1994-97 tax returns (which were timely filed on or before April 15,
1998) could not have adequately notified the IRS of the basis of
petitioner’s claim for a refund, because the returns were filed
before section 6015 was enacted on July 22, 1998. Further, since
petitioner did not submit her 1998 tax return to the Court, we
cannot discern whether that return adequately notified the IRS of
her claim for relief under section 6015 for refund of the 1998
overpayment.
Respondent contends that petitioner’s claim for relief under
section 6015(f) was filed on June 29, 1999, when petitioner filed
Form 8857. Since June 29, 1999, is more than 3 years after the
filing of the joint 1989 return,16 respondent further contends that
petitioner’s refund is limited to the amounts paid/applied within
the 2-year period preceding petitioner’s filing Form 8857.
Respondent concludes, therefore, that petitioner’s refund is
limited to amounts paid/applied on or after June 29, 1997; i.e.,
petitioner is entitled to a refund only for payments of $535 and
$2001 made after June 29, 1997. We disagree with respondent’s
contention that petitioner filed her claim for relief on June 29,
16 The joint 1989 return was filed Apr. 15, 1990; 3 years
after that date is Apr. 15, 1993.
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