- 7 -
Discussion
Whether petitioner is entitled to a refund4 under section
6015(g) related to community property assets used to pay Mr.
Ordlock’s understatements presents an issue of first impression
for this Court.5 Relief from joint and several tax liability for
the taxable years in issue is not an issue because respondent has
conceded that petitioner is eligible for relief under section
6015(b).
I. Is Petitioner Entitled to a Refund?
A. The Parties’ Contentions and the Issue Presented
Petitioner contends that section 6015(g) is unambiguous and
its application entitles her to a refund of community property
assets used to pay Mr. Ordlock’s understatements. Respondent
argues that petitioner is not entitled to a refund of community
property assets. Respondent contends that the “relief” provided
to petitioner under section 6015(b) is relief from being held
jointly or severally liable for her and Mr. Ordlock’s 1982, 1983,
and 1984 joint tax liabilities. Respondent further argues that
4The parties’ filings address neither when the period of
limitations under sec. 6511 expires in this case, nor whether
petitioner has filed a refund claim within that period.
Consequently, we do not discuss these issues.
5This is not the first instance this issue has arisen in
Federal tax litigation. See United States v. Stolle, 86 AFTR 2d
5180, 2000-1 USTC par. 50,329 (C.D. Cal. 2000).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011