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On October 2, 2000, petitioner submitted to respondent a
Form 8857, Request for Innocent Spouse Relief. Petitioner
requested relief for 1988 and 1989.
On August 24, 2001, respondent issued petitioner a final
notice in which respondent determined that petitioner was
entitled to section 6015(c) relief for 1988 and 1989.
Petitioner’s liability for the 1988 and 1989 tax years was
reduced to zero; i.e., she was relieved of the entire tax
liability, including penalties and interest, for 1988 and 1989.
On April 8, 2002, respondent offset petitioner’s income tax
refund for 2001 in the amount of $797 and transferred it to
another agency to satisfy her delinquent child support obligation
which totaled approximately $10,000.
OPINION
Petitioner does not dispute respondent’s determination that
she is entitled to relief pursuant to section 6015(c). She
argues that, in light of respondent’s granting section 6015
relief, she is entitled to a refund of her overpayments.
Respondent concedes that petitioner made a timely claim for
refund. Respondent contends, however, that section 6015(g)
prohibits any refund in this case.
Section 6015(g)(3) provides that “No credit or refund shall
be allowed as a result of an election under subsection (c).”
Accordingly, because petitioner was granted relief pursuant to
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Last modified: May 25, 2011