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Petitioner overpaid her 1999 taxes in the amount of $2,141.
That overpayment was applied to the unpaid 1997 tax liability.
For the year 2000, petitioner also overpaid her tax, and the
$2,016 overpayment for that year was applied to the 1997 tax
liability. Additional payments were thereafter made; however,
the dates and amounts of such payments are not material to the
issue in this case.
On October 10, 2003, petitioner filed Form 8857, Request for
Innocent Spouse Relief. That form was received by the innocent
spouse division of the IRS on October 17, 2003. On November 13,
2003, respondent mailed to petitioner a final notice denying her
request for relief from joint liability under section 6015.
Petitioner then filed her petition for relief in this Court.2
Respondent’s position is that petitioner’s request for
relief from joint liability under section 6015 was not filed
timely because the Form 8857 she filed was filed more than 2
years from the date of the first collection activity that
occurred in the collection of her 1997 tax, which bars petitioner
from relief. Sec. 1.6015-5(b)(1), Income Tax Regs.3 The
2Pursuant to Rule 325, Mr. Ferris was served with notice of
the filing of the petition in this case and his right to
intervene. Mr. Ferris has not filed a notice of intervention,
nor did he appear at trial.
3Sec. 1.6015-5(b)(1), Income Tax Regs., is applicable for
all elections under sec. 6015 filed on or after July 18, 2002.
Sec. 1.6015-9, Income Tax Regs.
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