Connie A. Washington - Page 42

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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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