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portion of her 1995 tax liability should be refunded to
petitioner “based upon her meritorious claim for Innocent Spouse
Relief.”
By Final Notice of Determination dated January 29, 2002,
respondent determined that petitioner was not entitled to relief
from joint and several liability relating to 1994, 1995, or 1996.
In response, on May 6, 2002, petitioner, while residing in
Wildwood, Missouri, filed a petition pursuant to section
6015(e)(1) seeking review of respondent’s determination. On
April 15, 2003, respondent determined that petitioner was
entitled to relief from joint and several liability, pursuant to
section 6015(b), relating to 1994 and, pursuant to section
6015(f), relating to 1995 and 1996.
OPINION
Petitioner contends, in essence, that the overpayment in
issue relates to 1997 and, therefore, pursuant to section
6511(a), her refund claims were timely. Respondent contends that
because respondent made no determination relating to 1997, the
Court has no jurisdiction over that year. Respondent further
contends that the overpayment in issue relates to 1995, and,
therefore, petitioner is not entitled to a refund of her
overpayment because her refund claims were made after the
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Last modified: May 25, 2011