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 for
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