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section 6015(c), petitioner is not entitled to a refund of her
income tax refund of $657 for 1998 or $872 for 1999. Sec.
6015(g)(1), (3).
Petitioner also requested a refund of her 2001 overpayment.
Respondent did not apply this payment toward the 1988 or 1989 tax
liability. Respondent transferred it to another agency to
satisfy her delinquent child support obligation.
Section 6015(g)(1) applies to credits or refunds only to the
extent attributable to the application of section 6015.
Petitioner’s delinquent child support obligation, and
respondent’s transfer of petitioner’s overpayment to another
agency, is unrelated to the application of section 6015. See
sec. 6402(c). Accordingly, section 6015(g) is inapplicable to
petitioner’s 2001 overpayment.
In reaching our holdings herein, we have considered all
arguments made by the parties, and to the extent not mentioned
above, we find them to be irrelevant or without merit. To
reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011