- 2 - 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.Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011