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Section 6015(g) governs the allowance of credits and refunds
in cases where a taxpayer is granted relief pursuant to section
6015. Section 6015(g)(1) provides: “Except as provided in
paragraphs (2) and (3), notwithstanding any other law or rule of
law (other than section 6511, 6512(b), 7121, or 7122), credit or
refund shall be allowed or made to the extent attributable to the
application of this section.” Accordingly, we shall proceed to
determine the proper amount owed by, or to, petitioner pursuant
to section 6015(g). See Washington v. Commissioner, 120 T.C. 137
(2003); see also Bartman v. Commissioner, T.C. Memo. 2004-93
(determining the effect of the Commissioner’s crediting, pursuant
to section 6402(a), the taxpayer’s overpayment for 1997 to the
liability for 1995 when the Commissioner determined the taxpayer
was entitled to relief pursuant to section 6015(f) for 1995).
Section 6511 requires that a claim for refund or credit of
an overpayment of any tax in respect of which the taxpayer is
required to file a return must be filed within 3 years from the
time the return was filed or 2 years from the time the tax was
paid, whichever of the periods expires later. Washington v.
Commissioner, supra at 160. On March 14, 2001, petitioner filed
her request for section 6015 relief. This request encompasses a
refund request. Id. at 162; see Bartman v. Commissioner, supra.
Respondent made his earliest refund offset to petitioner’s 1992
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Last modified: May 25, 2011