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tax year on April 15, 1999. Accordingly, petitioner’s claim was
timely.
At trial, respondent explained that he had granted
petitioner section 6015(f) relief for the portion of the 1992 tax
liability that was not attributable to her (54.5 percent) and
that petitioner remained liable for the portion of the 1992 tax
liability that was attributable to her (45.5 percent).
Petitioner does not dispute this determination or argue for a
different allocation.
Petitioner’s 1992 nonmaster file transcript appears to
reflect this determination by allocating 45.5 percent of the tax
and addition to tax for 1992 to petitioner. In the notice of
determination, however, respondent appears to have granted relief
only on the portion of the 1992 liability that remained
outstanding around the date of the determination ($5,386) as
listed in the Form 2866.7 This was inappropriate. See
Washington v. Commissioner, supra.
Petitioner’s claim essentially is that respondent’s
calculation in the notice of determination is incorrect, she does
not owe $1,801, and she may be due a refund. Petitioner conceded
at trial that she was liable for the portion of the 1992 tax
liability that was attributable to her (45.5 percent). We cannot
7 Furthermore, the amount of relief granted was not 54.5
percent of the then-outstanding balance.
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