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years 1982 and 1985. Petitioner claimed she was entitled to
refunds on the ground that the period of limitations governing
collection for the taxable years 1982 and 1985 expired before
respondent collected funds from her retirement account in May
1998 as described above.
Respondent considered petitioner’s refund claims and granted
petitioner partial relief for 1982. Specifically, respondent
agreed that the period of limitations governing collection had
expired with regard to certain assessments for the taxable year
1982 that respondent recorded in 1983. On February 7, 2000,
respondent refunded $6,320.86 to petitioner for 1982.
In contrast, respondent disallowed so much of petitioner’s
refund claims as pertained to amounts that respondent collected
in May 1998 and applied against assessments for the taxable years
1982 and 1985 that were recorded in 1986.2 Respondent determined
that the period of limitations governing collection remained open
with regard to these later assessments because the limitations
period was tolled while respondent considered an offer-in-
compromise that petitioner and her husband submitted to
respondent for several taxable years including 1982 and 1985.
See sec. 301.7122-1(f), Proced. & Admin. Regs.
2 The record does not include a copy of a notice of claim
disallowance for the taxable years 1982 and 1985. However, a
transcript of petitioner’s account for the taxable year 1985
includes an entry dated Jan. 6, 2003, which states “CLAIM
DISALLOWED”.
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