- 42 - 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.Page: Previous 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42
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