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Honeycutt. The assessed deficiency and penalty were not paid by
either petitioner or Mr. Honeycutt.2
Petitioner and Mr. Honeycutt were separated in 1992 and
divorced sometime after 1992. Petitioner timely filed her
individual Federal income tax return for the taxable year 1992,
claiming a refund of $1,403. The refund was applied as an offset
in partial payment of the outstanding 1979 joint tax liability.
The transcript of account reflects the offset as a payment made
April 15, 1993. After the offset of the overpayment in 1993,
petitioner contacted respondent by telephone.3 Petitioner
expressed the view that it was improper for respondent to offset
her overpayment from her individual liability and apply the
credit to a joint liability which was the responsibility of Mr.
Honeycutt. There are no letters or other written documents in
2 Sec. 6015(g) governs the allowance of credits and refunds
to the extent attributable to the application of sec. 6015. In
general, sec. 6015 applies to any liability for tax arising on or
before July 22, 1998 but remaining unpaid as of such date. See
Washington v. Commissioner, 120 T.C. 137, 153-154 (2003). In the
present case, petitioner’s tax liability arose in 1979, but there
remained an unpaid balance as of July 22, 1998, even after the
application of the 1992 overpayment. Respondent’s records
indicate an account balance of zero as of Nov. 25, 2002, because
the period of limitations on collection expired on the
outstanding balance. However, since there was an unpaid balance
as of July 22, 1998, we conclude that petitioner may avail
herself of sec. 6015.
3 There are some vague statements by petitioner of a letter
written to respondent after the offset but there is nothing
specific in this record reflecting that letters were sent.
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