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ever analyzed the facts and circumstances in denying petitioner’s
request for section 6015(f) relief. Unlike the preliminary
determination letter, the notice of determination gave no reason
for denying petitioner relief under section 6015.
Under the Internal Revenue Service Restructuring and Reform
Act of 1998 (RRA 1998), sec. 3501(b), Pub. L. 105-206, 112 Stat.
770, the Commissioner must include a description of the
taxpayers’ rights under section 6015 in collection-related
notices. Withholding petitioner’s refund and using it to
partially offset her unpaid joint liability from 1992 was a
“collection action”. McGee v. Commissioner, 123 T.C. 314, 319
(2004); Campbell v. Commissioner, 121 T.C. 290, 292 (2003).
In a similar case, McGee, the collection-related notice of
an offset did not inform the requesting spouse of her right to
apply for relief under section 6015. We held it was an abuse of
discretion for the Commissioner to deny the requesting spouse’s
request for relief under section 6015(f) by applying the 2-year
limitation period in Rev. Proc. 2000-15, sec. 5, 2000-1 C.B. 447,
499. McGee v. Commissioner, supra at 319-320.
Respondent notified petitioner that her refunds were being
applied as offsets for her 1992 joint liability. There is no
evidence that respondent informed petitioner of her potential
right to relief under section 6015 until she was informed of her
right to file a request for relief by Mr. Fish on April 13, 2001.
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