126 T.C. No. 4 UNITED STATES TAX COURT LOIS E. ORDLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17021-02. Filed January 19, 2006. P resides in a community property State. P and H filed joint tax returns for 1982, 1983, and 1984. P and H paid the reported tax liabilities. Additional tax liabilities--i.e., understatements--arose that were attributable to erroneous items of H (H’s understate- ments). The parties agree that P is entitled to sec. 6015(b), I.R.C., relief for the years in issue and P’s liability for these years is zero after application of sec. 6015(b), I.R.C. After the years at issue until the present, R applied numerous payments to H’s understatements. One payment was from P’s “separate property”, as defined by Cal. Fam. Code sec. 770(a) (West 2004). All other payments were from P and H’s “community property”, as defined under Cal. Fam. Code sec. 760 (West 2004). P seeks a refund pursuant to sec. 6015(g), I.R.C., of the payments R applied to H’s understatements made with her separate property and with the community property. R does not dispute that P may be entitled to a refund forPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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