- 54 -
and her overpayments from subsequent years (listed on returns she
filed separately from her spouse) were applied to pay her
spouse’s liability. Id. at 140. The Court held that the
taxpayer was entitled to a refund of the amount she paid toward
the underpayment attributable to her former spouse (i.e., the
amount it was inequitable to hold the taxpayer liable for
pursuant to section 6015(f)). Id. at 163; see also Leissner v.
Commissioner, T.C. Memo. 2003-191 (taxpayer granted relief under
section 6015(f) was entitled to refund of moneys taken from her
individual retirement account to pay tax liabilities attributable
to her former spouse).
The record consists solely of the Forms 4340, Certificate of
Assessments, Payments and Other Specific Matters, for Bayard M.
and Lois Ordlock for 1982, 1983, and 1984, which do not show how
much petitioner paid towards Mr. Ordlock’s understatements
without regard to community property laws. To decide whether
petitioner has made an overpayment, I would hold--as the parties
agree--that the Court needs additional evidence of the amounts
petitioner paid without regard to community property laws toward
Mr. Ordlock’s understatements. See Washington v. Commissioner,
supra; Rooks v. Commissioner, supra; Leissner v. Commissioner,
supra. I would conclude that petitioner is entitled to a refund
of these payments. I would hold that petitioner bears the burden
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