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liability relating to the years in issue. The sole issue for
decision is whether petitioner is entitled to a refund of her
1995 overpayment. The parties submitted this case fully
stipulated pursuant to Rule 122.1
FINDINGS OF FACT
Petitioner and Mark R. Albrecht timely filed their 1994,
1995, and 1996 joint Federal income tax returns. On their 1995
return, petitioner and Mr. Albrecht reported a $12,377 balance
due that was not paid when the return was filed. Petitioner and
Mr. Albrecht were separated in 1997 and divorced in 1999.
Petitioner timely filed her 1997 individual return on which she
reported, and requested a refund of, a $1,922 overpayment. On
June 29, 1998, respondent credited petitioner’s 1997 overpayment
against a portion of her 1995 tax liability.
On February 2, 2001, petitioner requested, pursuant to
section 6015(b), (c), and (f), relief from joint and several
liability relating to 1994, 1995, and 1996. On March 4, 2001,
petitioner filed, on a Form 1040X, Amended U.S. Individual Income
Tax Return (Form 1040X), a claim for refund relating to 1997. In
an attachment to the Form 1040X, petitioner stated that
respondent’s credit of petitioner’s 1997 overpayment against a
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
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Last modified: May 25, 2011