- 15 -
case. We disagree. Relief provisions typically include an
effective date before which relief is not available. See, e.g.,
Thurner v. Commissioner, 121 T.C. 43, 49 (2003); Washington v.
Commissioner, supra at 159-160 (Congress set a cutoff date for
claims for relief under section 6015); Miller v. Commissioner,
115 T.C. 582, 587-588 (2000), affd. 21 Fed. Appx. 160 (4th Cir.
2001). The time limits under section 6511 apply to requests for
refund under section 6015. Sec. 6015(g)(1). Thus, refunds under
section 6015(f) are not available if not timely under section
6511. Washington v. Commissioner, supra at 159-160.
To reflect the foregoing,
Decision will be
entered for respondent.
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