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for decision is whether petitioner is entitled to a refund of her
1998, 1999, and 2001 overpayments.2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time she filed the
petition, petitioner resided in California.
Petitioner filed joint income tax returns with Ricardo
Rivera for 1988 and 1989. By 2001, the balances due for 1988 and
1989 were more than $24,000 and $32,000, respectively.
On December 4, 1990, petitioner and Mr. Rivera divorced.
On April 15, 1999, respondent offset petitioner’s income tax
refund for 1998 in the amount of $657 against petitioner’s income
tax liability for 1988.
On April 15, 2000, respondent offset petitioner’s income tax
refund for 1999 in the amount of $872 against petitioner’s income
tax liability for 1988.
2 Respondent concedes that, subject to sec. 6402, he will
refund petitioner $753 and $300 related to her 2000 tax year that
respondent offset against petitioner’s tax liability for 1988 on
Mar. 12, 2001, and Sept. 17, 2001, respectively. Respondent
based this concession on his administrative practice/policy of
refraining from offsetting overpayments during the pendency of a
sec. 6015 relief request. Apart from accepting respondent’s
concession, we make no findings regarding the refund of these
amounts.
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Last modified: May 25, 2011