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Petitioner filed timely a petition with this Court in which
she seeks a refund of the overpayments from her subsequent tax
returns that were applied towards her joint tax liabilities for
taxable years 1995 and 1996. Respondent contends that a refund
is barred because of section 6015(g)(3).
Section 6015, as amended, was enacted in 1998 to replace
former section 6013(e). Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105-206, sec. 3201, 112 Stat.
734. Section 6015 provides relief from joint and several
liability for certain taxpayers who file a joint Federal income
tax return. In general terms, there are three avenues of relief
under section 6015: Section 6015(b) provides relief with respect
to certain erroneous items on the return, section 6015(c)
provides for a separation of liability for separated taxpayers,
and section 6015(f) provides equitable relief for taxpayers who
otherwise do not qualify for relief under either of the
aforementioned provisions. As a general rule, taxpayers who
qualify for relief under section 6015(b) or (f), but not section
6015(c), are entitled to a refund or credit attributable to the
application of section 6015 as to the tax years for which relief
was granted. Sec. 6015(g)(1), (3). A taxpayer may petition this
Court for a review of the Commissioner’s determination of the
relief available to the taxpayer. Sec. 6015(e)(1)(A). This
Court’s jurisdiction in cases brought under section 6015(e)(1)
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Last modified: May 25, 2011