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Taxable Year of Date Applied to Last Date for
Overpayment 1989 Liability Filing Refund
1992 Apr. 15, 1993 Apr. 15, 1995
1994 Apr. 15, 1995 Apr. 15, 1997
1995 Mar. 30, 1996 Mar. 30, 1998
1996 Mar. 10, 1997 Mar. 10, 1999
1997 Mar. 30, 1998 Mar. 30, 2000
1998 Apr. 15, 1999 Apr. 15, 2001
To conclude, we hold that petitioner is entitled to a refund
of her 1996-98 overpayments. In addition, she is entitled to a
$408.95 refund of wages garnished on June 16, 1998.
A final note. In her brief, petitioner indicates that wages
of $408.95 garnished in March 1999, overpayments from her 1999 and
2000 tax returns ($1,322 for 1999 and $1,254 for 2000), and a $500
rebate from 2001 were applied to her 1991 tax liability. Since
neither petitioner’s 1991 tax liability nor any of those payments
were mentioned in petitioner’s request for relief under section
6015(f), they are not now properly before us.17
To reflect the foregoing,
Decision will be
entered under Rule 155.
17 Petitioner must file a separate request for relief with
respect to the 1991 tax liability.
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