McGee v. Comm'r
United States Tax Court
By notice of determination dated Nov. 22, 2002, R denied P's request for relief under the equitable relief provisions of sec. 6015(f), I.R.C., for the taxable year 1997 solely because P's request was made more than 2 years after R's first collection activity on th e 1997 account. In May 1999, R withheld a $ 291 refund P claimed on her 1998 individual Federal income tax return to partially offset the unpaid 1997 joint liability.
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By notice of determination dated Nov. 22, 2002, R denied P's request for relief under the equitable relief provisions of sec. 6015(f), I.R.C., for the taxable year 1997 solely because P's request was made more than 2 years after R's first collection activity on th e 1997 account. In May 1999, R withheld a $ 291 refund P claimed on her 1998 individual Federal income tax return to partially offset the unpaid 1997 joint liability. R's related notice of offset did not advise P of her rights to seek relief under sec. 6015, I.R.C. Held: The May 1999 offset was a collection action. Campbell v.…
1Opinion of the Court
OPINION
Goeke, Judge:
The sole matter before the Court is whether it was an abuse of discretion for respondent to deny petitioner’s request for equitable relief from joint liability based on section 6015(f)1 solely because petitioner made her request more than 2 years after respondent’s first collection activity.
Petitioner challenges the application of the 2-year limit on section 6015(f) requests imposed by Rev. Proc. 2000-15, sec. 5, 2000-1 C.B. 447, 449, when inadequate notice of collection activity was sent to her, and, as a result, she did not become aware of her section 6015 rights until…
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