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collection activity respondent relies on is the offset by
respondent of petitioner’s overpayment of tax for the year 1999
in the amount of $2,141, which was applied to petitioner’s 1997
taxes, the year for which petitioner is claiming relief under
section 6015. The offset by respondent of a tax overpayment of
another year toward payment of a tax liability for a year to
which section 6015 relief is sought has been held to be a
collection activity for purposes of section 6015. Campbell v.
Commissioner, 121 T.C. 290, 292 (2003); Hall v. Commissioner,
T.C. Memo. 2004-170. In this case, on March 22, 2001, respondent
applied or offset $2,141 of an overpayment of petitioner’s 1999
tax toward payment of her unpaid 1997 tax. Petitioner’s Form
8857 for relief from joint liability was filed on October 17,
2003, which is more than 2 years from the date of the offset.
That offset, as noted above, constituted a collection activity.
There is nothing in the record showing that petitioner was ever
advised or notified by respondent of the offset. It is fair to
conclude that no notice of the offset was issued to petitioner
because respondent argues in a trial memorandum that notice of
the offset was not necessary under Rev. Proc. 2000-15, 2000-1
C.B. 447. This Court held to the contrary in McGee v.
Commissioner, 123 T.C. 314, 317 (2004):
We have not previously been faced with the Commissioner’s
reliance on the 2-year limitation period when the
Commissioner took an inconsistent position in failing to
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