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expiration of the period of limitations prescribed by section
6511(a).
We do not have jurisdiction over 1997 because respondent
made no determination relating to that year. Sec. 6015(e)(1);
Block v. Commissioner, 120 T.C. 62, 65 (2003). Nevertheless, we
must determine the effect of respondent crediting, pursuant to
section 6402(a), petitioner’s 1997 overpayment against a portion
of her 1995 tax liability. As a result of this credit and
respondent’s determination that petitioner was entitled to
section 6015(f) relief, petitioner overpaid her 1995 tax
liability. Sec. 6015(g)(1); Washington v. Commissioner, 120 T.C.
137, 160 (2003) (stating that a taxpayer granted, pursuant to
section 6015(f), relief from joint and several liability is,
subject to the limitations set forth in section 6511, entitled to
a refund of an overpayment). Thus, the issue is whether
petitioner is entitled to a refund of that overpayment.
Petitioner’s request for relief from joint and several
liability, filed February 2, 2001, is her earliest refund claim
relating to her 1995 overpayment.2 Washington v. Commissioner,
supra at 162 (stating that a taxpayer’s request for relief from
2 Petitioner’s 1997 return, filed prior to the July 22,
1998, enactment of sec. 6015, is not a refund claim relating to
1995 because it could not have adequately apprised respondent of
the basis of petitioner’s 1995 refund claim. Washington v.
Commissioner, 120 T.C. 137, 160-161 (2003).
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Last modified: May 25, 2011