- 11 -
interest of $15,592.79 for 1983 and $3,517.20 for 1984 on January
22, 1996. Thus, petitioner had until September 5, 1997, to file
a claim for refund of 1983 tax, until September 6, 1997, to file
a claim for refund of 1984 tax, and until January 22, 1998, to
file a claim for refund of interest for 1983 and 1984. Sec.
6511(a).
2. Petitioner’s Request for Relief Under Section 6015
Section 6015 was enacted in 1998. RRA sec. 3201(a).
Petitioner filed Form 8857 on March 15, 1999, in which she sought
a refund of tax paid for 1983 and 1984 related to Robotics.
March 15, 1999, is after the date for petitioner to timely
request a refund of tax or interest for 1983 and 1984.
Petitioner contends that the Form 8857 is a timely refund claim
because it is an amendment to the letters petitioner and Kohl
sent to respondent before September 5, 1997. We disagree.
A claim relates back to (i.e., is considered to be part of)
a prior, timely request if the taxpayer raises no new grounds for
relief in the later claim. United States v. Andrews, 302 U.S.
517, 524 (1938). The only ground for refund stated in Kohl’s
February 5, 1996, letter is income averaging for 1983. As
discussed above at paragraph B, petitioner’s and Kohl’s pre-
September 5, 1997, letters did not adequately notify respondent
that the basis of petitioner’s claim for refund for 1983 and 1984
was section 6015, or raise a cognizable claim for refund under
former section 6013(e). Thus, petitioner’s post-September 5,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011