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On May 19, 2003, petitioner filed a response to respondent’s
motion for summary judgment.
On June 24, 2003, the Court filed intervenor’s reply to
petitioner’s response to respondent’s motion and intervenor’s
response to respondent’s motion for summary judgment.
On September 2, 2003, petitioner filed a response to
intervenor’s reply to petitioner’s response to motion for summary
judgment.
As of the date of the hearing, the outstanding balance on
the 1995 tax liability was $859.
Discussion
An election pursuant to section 6015(b), (c), or (f) must be
made within 2 years of the Commissioner’s first collection
activity taken after July 22, 1998, against the taxpayer making
the election. Internal Revenue Service Restructuring and Reform
Act of 1998, Pub. L. 105-206, sec. 3201(g)(2), 112 Stat. 740;
sec. 6015(b)(1)(E) and (c)(3)(B); Rev. Proc. 2000-15, sec. 5,
2000-1 C.B. 447, 449.3 The offset of an overpayment is a
collection activity pursuant to section 6015. Campbell v.
Commissioner, 121 T.C. 290, 292 (2003); see also secs. 1.6015-
5(b)(2)(i), 1.6015-9, Income Tax Regs. (defining an offset of an
overpayment against a liability pursuant to section 6402 as a
3 We note that petitioner does not question the validity of
Rev. Proc. 2000-15, 2000-1 C.B. 447; therefore, we need not
address the validity of the Revenue Procedure.
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