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In April 2003, petitioner filed an amended return for the 2000
taxable year reporting, as she had for taxable years 2001 and
2002, that she was entitled to head-of-household filing status.
The amended return was accepted by the IRS, which resulted in the
abatement of most of the section 6651 additions to tax, the
corresponding interest, and $977 of the tax assessed for the 2000
taxable year. Because the liability for taxable year 2000 had
been paid in full by the application of refunds from taxable
years 2001 and 2002, there was an overpayment for the year 2000.
A small portion of this overpayment was applied to pay fully the
remainder of the 1995 joint liability, and the balance was
applied to the 1996 joint liability.
On May 15, 2003, petitioner filed with the IRS a Form 8857,
Request for Innocent Spouse Relief, seeking relief from the 1995
and 1996 joint tax liabilities. Respondent issued a notice of
determination granting petitioner partial relief under section
6015(c) of the joint 1995 and 1996 tax liabilities.3 The notice
also stated that refunds are not allowed with respect to relief
from joint liability granted under section 6015(c).
3Petitioner was denied relief with respect to the 1996 tax
attributable to her $25 in unreported income and the recapture of
the earned income credit because an allocation of the latter is
not permitted. Sec. 1.6015-3(d)(2)(i), Income Tax Regs. The
liabilities generated from the earned income credits had been
paid by her overpayments from the delinquent returns, so
application of sec. 6015(c) relieved petitioner of all remaining
unpaid balances.
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