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petitioner’s 1992 Federal income tax return to the outstanding
liability for 1979. Respondent determined that petitioner was
eligible for relief under section 6015(b) for the full amount of
the tax liability for 1979; however, respondent further
determined that petitioner was not entitled to a refund of the
overpayment credited on April 15, 1993, under section 6511.
Petitioner filed a timely petition for review pursuant to section
6015(e).
The issue for decision is whether the refund or credit from
the 1992 tax year, which was applied on April 15, 1993, to the
outstanding tax liability for 1979, is barred by section 6511.
Background
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Charlotte, North Carolina, at the
time of filing the petition herein.
Prior to 1979 petitioner was married to Daniel Honeycutt.
Mr. Honeycutt was self-employed as a draftsman, and petitioner
did not work during 1979. Petitioner and Mr. Honeycutt timely
filed a joint Federal income tax return for the taxable year
1979. On October 11, 1982, a deficiency and penalty were
assessed against Mr. Honeycutt and petitioner. The deficiency
and penalty were solely attributable to income earned by Mr.
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