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petitioner’s tax overpayment for the taxable year 1998, in the
amount of $469, to the outstanding 1992 tax liability.
Respondent notified petitioner each time her overpayments were
applied as payments toward her joint liability. The notices
provided to petitioner in connection with respondent’s
application of her overpayments to her 1992 joint income tax
liability are not included in respondent’s administrative file
for this case.
At the time petitioner’s 1998 overpayment was applied to her
1992 joint liability, it was standard practice to send IRS letter
285C, titled Refund/Overpayment Applied to Account, to notify a
taxpayer that his or her overpayment had been applied as an
offset to a prior liability. None of the paragraphs in this
letter advise a taxpayer of his or her right to relief under
I.R.C. � 6015(f).
Petitioner was informed of her right to file a claim for
relief from joint and several liability for 1992 by respondent’s
employee, Mr. Fish, in a telephone conversation on April 13,
2001. On July 3, 2001, respondent received Form 8857, Request
for Innocent Spouse Relief (And Separation of Liability and
Equitable Relief), from petitioner. A portion of petitioner’s
and Mr. Moore’s joint liability for 1992 remained unpaid at that
time.
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Last modified: May 25, 2011