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agreement after her husband’s death and after she submitted the
Form 8857. In a notice of determination issued on July 30, 2004,
respondent granted petitioner full relief under section 6015(c)
from the joint 2001 tax liability. The notice also stated that
refunds were not allowed with respect to relief granted under
section 6015(c). As of August 12, 2004, the balance due for the
taxable year 2001 had been paid in full.
Petitioner filed a petition with this Court following the
July 30, 2004, notice of determination. She seeks a refund of
the amounts paid pursuant to the installment agreement while
respondent was considering her request for relief under section
6015. Respondent contends that a refund is barred under 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.
685, 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
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