T.C. M em o . 2 0 1 7 -1 0

UNITED STATES TAX COURT

YVONNE A. W ILLIAM S, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 8 6 8 3-1 5. Fi l edJ an uary1 0 , 2 0 1 7
.
Yv o nn e A. W il l iam s , p ro s e. M i ri am C. Di l l ardan dA. Gary

Beg u n, fo r res p o n d en t .
M EM ORANDUM OPINION COLVIN, J u dg e: Th e i s s u e fo r d eci s i o n i s wh et h er Yv o n n e A. W i ll i am s i s en t i t l edt o recei ve t h e refu n do f ano v erp aym en tfro m h er 2 01 1 t ax y ear t h at
res p o n d en t ap pl i edag ai n stth e as s es s edjo i n t i n co m e t ax l i ab i l i t y o f p et it i on er an d h er h u sb an dfo r 2 00 2 . W e h ol dth ats h e i s n ot .- 2
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[* 2 ] Back g ro u nd Th i s cas e was s ub m i t t edfo r d eci s io n fu l ly s t i p ul at edu n d er Ru l e 1 22
. 1 W e d eci d e t h i s cas e o n t h e b as i s o f t h e s t i p u l at i o n o f fact s an dth e at t ach edex h i b i t s . Pet i t i o ner res i dedi n Fl o ri d a atthe t im e s h e t im el y fi ledh er p et i t i o n . 1
. Pet i t i o ner’ s 2 0 0 2 Fed eral In co m e Tax Retu rn OnNo vem

b er 1 , 2 0 0 4 , p et i t i o n er an dh er t h en h us b an d , Geo rg e W i l l i am s , fi led a jo i n t Fed eral i n co m e t ax retu rnfo r 2 0 02 . Res p o n d en tas s es s edthe t ax s h o wno n t h e ret u rn as wel l as i n teres tan d ad d i t i o ns t o t ax fo r fai l ure t o t im el y fi le, fai lu re t o t i m el y p ay , an dfai l ure t o m ak e es t i m at edt ax p aym en ts fo r 2 0 0 2
. Res po n d en td i dn o td et erm in e o r as ses s a d efi ci en cy fo r 2 0 0 2
. OnM arch 2 4 , 2 0 0 7 , p et it i o n er s ubm i t t eda req ues tfo r rel i ef fro m jo in tan d
s ev eral l iab i l i t y

fo r 2 0 0 2 . Res p o n d en t recei v edth e req u es to n M arch 2 6 , 2 0 0 7 , an d o n Sep t em

b er 1 7 , 2 0 0 7 , i s s u eda n o t i ce o f d et erm in at i o n d en y i n g th e req u es t . Sh o rt l y thereaft er, p et i t i o ner s ub m i t t edad di t i o n al i n fo rm at i o n s up p o rt i n g h er req u es t . By

l et t er d at edM arch 1 1 , 2 0 0 9 , res po n d en tn ot i fi edp et i t i o n er th at
res p o n d en t h adn o t ch an g edth e d et erm in at i o n o n th e b as i s o f t h e ad d it i o n al i n fo rm at i o n .

1 Sect i o n referen ces are t o t h e In t ern al Rev en u e Co d e i n effect atal l rel ev an t t i m es . Ru l e referen ces are t o the Tax Co u rtRu l es o f Pract i ce an d Pro cedu re.- 3
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[* 3 ] Pet i t i o ner’ s d ecree o f d i v o rce fro m Geo rg e W il l iam s was en t eredo n M arch 1 7 , 2 0 0 8
. 2
. Do ck etNo . 7 0 6 2-0 9S OnM arch 2 3 , 2 0 0 9 , p et it i o n er fi leda p et it i on , as s i g nedd o ck etNo . 7 0 6 2
- 0 9 S, wi th reg ardt o h er 2 0 0 2 , 2 0 0 3 , 2 0 0 4 , an d2 0 0 5 t ax y ears . OnJ u n e 3 0 , 2 0 0 9 , th i s Co u rtd i s m i s s edth e cas e fo r l acko f juri s d i ct i on o n th e g ro un dthatth e p et i t i o n was n ott i m el y

fi l ed
. 3
. Pet i t i o ner’ s 2 0 1 1 an d2 0 1 2 Fed eral In co m e Tax Retu rn s Onh er 2 0 1 1 Fed eral i n co m e t ax retu rn p et i ti o n er rep o rt edn o t ax l i ab i l i ty , a $ 3 4 5 wi th h o l d i n g cred i t , an da $ 3 ,0 9 4 earn edi n co m e t ax cred it . OnM arch 1 2 , 2 0 1 2 , res p on den tp ro ces s edp et i t io n er’ s 2 0 1 1 t ax retu rn an dap p l i edthe $ 3 ,4 3 9
o v erp aym en t ag ai n sth er 2 00 2 l i ab i l i t y . Res p o n den tn o t i fi edp et i t i o n er o f t h i s act i on i n wri t i n g . Onh er 2 0 1 2 Fed eral i n co m e t ax retu rn p et i ti o n er rep o rt edn o t ax l i ab i l i ty , a $ 4 4 8 wi th h o l d i n g cred i t , an da $ 3 ,1 6 9 earn edi n co m e t ax cred it , res u l t i n g i n a cl ai m edo v erp aym en t o f $ 3 , 6 1 7 . OnFeb ru ary 2 5 , 2 0 1 3, res p o n d en tp ro ces s ed p et i t i o n er’ s 2 0 12 retu rn an dap p l i ed$ 3 ,5 9 5.9 1 (o f th e t o t al $ 3,6 1 7 ) o f h er 2 0 1 2
o v erp aym en t ag ai n sth er 2 00 2 l i ab i l i t y an d $ 2 1 .0 9 (o f th e t o t al $ 3,6 1 7 ) o f t h e- 4
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[* 4 ] o v erp aym en t ag ai n sth er 2 0 0 3 l i ab i li t y . Th e s am e d ay res p o n den tn ot i fi ed p et i t i o n er o f t h atact i o n . 4
. 2 0 1 4 Req u es tfo r Rel i ef Fro m J o i n t an d Sev eral Li ab i l it y OnM arch 2 0 , 2 0 1 4 , p et it i o n er s ubm i t t eda Fo rm 8 8 57 , Requ es tfo r In n o cen t Sp o u s e Rel i ef, d at ed M arch 2 0 , 2 01 4 , an d p o s t m ark edM arch 2 1 , 2 0 1 4 , fo r p et i t i o n er’ s 2 0 02 -0 5 t ax y ears . Res p o n d en trecei v edthe Fo rm 8 8 57 o n M arch 2 4 , 2 0 1 4
. 5
. Res p o n d en t ’ s No t i ce o f Det erm i n at i o n fo r 2 0 0 2 In a n o t ice o f d et erm in at i o n d at edM arch 4 , 2 0 1 5 , res p o n d en t d et erm i n ed th atp et i t i o n er i s en t i t l edt o rel i ef fro m jo i ntan ds ev eral l i ab il it y fo r 2 0 02 . Th e
n o t i ce s t at edth atres po n d en t wo u l d refu n d an y p aym en t s p et i t i o n er m ad e t h atwere av ai l ab l e fo r refu ndi f n o t hi n g was o wedo n th e jo i n t i n co m e t ax as s es s edfo r 2 0 0 2 . Th e n o ti ce al s o s t at ed : “ In ad d i ti o n , u n d er In tern al Rev en u e Co d e s ect i o n 6 5 1 1 , we g en eral l y

can ’ trefu n dy ou r p aym en t o r cred i t s i f y o ufi ledy o u r cl ai m
m o re th an th ree y ears aft er t h e ret urn was fi l edo r t wo y ears aft er t h e t ax was p ai d , wh i ch ev er i s l at er.” 6
. 2 0 1 5 Refu n d OnM arch 3 0 , 2 0 1 5 , res po n d en ti s s u edt o p et i t i o n er a refu n dt o t al i n g $ 3 ,8 2 9 .9 3 , co m

p ri s i n g : (1 ) $ 3 ,5 9 5 .9 1 o f p et i t i o n er’ s o v erp aym en tfo r 2 0 1 2 th at- 5
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[* 5 ] res p o n d en th adp rev i o us l y ap pl i edag ai n s t t h e l i ab i li t y fo r 2 0 0 2 ; (2 ) $ 2 1 .0 9 o f p et i t i o n er’ s o v erp aym en tfo r 2 0 1 2 t h atres p o n d en th adp rev i ou s ly ap p l i edfo r 2 0 0 3 ; an d(3 ) $ 2 1 2.9 3 o f i n t eres t . Onth e s am e d ay , res p o nd en t al s o i s s u ed p et i t i o n er a refu ndo f the $ 3,7 4 6 th atres p o n d en th adp rev i o u s l y ap pl iedfro m

2 0 1 3 fo r 2 0 0 3 an d $ 1 0 3.3 1 o f i n t eres t . Res p o n d en td i dn o ti ss u e t o p et i t i o n er a refu n do f t h e $ 3 ,4 3 9 th at
res p o n d en t h adp rev i o us l y ap p li edfro m

2 0 1 1 ag ai n s t th e jo i n tas s es sedi n co m e t ax l i ab i l i ty of p et i t io n er an d h er h us b an dfo r 2 0 0 2 b ecau s e t he t ax h adb een p ai do v er two y ears b efo re t h e fi l i n g o f p et i t io n er’ s req u es t fo r rel i ef fro m jo i n tan ds ev eral l i ab i l i ty . 7
. Th e Pet i t io n OnM arch 3 1 , 2 0 1 5 , p et it i o n er fi ledth e p et i t i o n i n th i s cas e, s eek i n g a refu ndo f the $ 3 ,4 3 9 t h atres po n d en t h adp rev i o u s l y ap p l iedfro m 2 01 1 ag ai n s tth e 2 0 0 2 l iab i l i t y . Di s cu ss i o n 1
. St atu t e o f Li m it at i o n s Sp o u s es fi l i n g a jo i n t Fed eral i n co m e t ax retu rn are jo i n t l y an ds ev eral l y l i ab l e fo r al l t ax es du e. See s ec. 6 0 1 3 (d )(3 ). Ho wev er, u n d er cert ai n ci rcu m s t an ces , s ect i o n 6 0 15 p ro v i d es rel i ef fro m th i s g en eral ru l e. Fern an d ez v .- 6
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[* 6 ] Co m m i s s i o n er, 1 1 4 T.C. 3 2 4 , 3 2 6 -3 2 8 (2 0 0 0). A s p o u s e m ay b e rel i ev ed fro m jo i ntan ds ev eral l i ab i li t y u n d er s ect i o n 6 0 1 5(f), i f, t ak i n g i n t o acco u n tal l th e fact s an dci rcu m s t an ces , i ti s i n equ i t ab l e t o h o ldth e s p ou s e l i ab le fo r an y u np ai d t ax an drel ief i s n o t av ai lab l e t o th e s p o u s e u n der s ect i o n 6 0 1 5 (b ) o r (c). In ap p ly i n g th e g u i d el in es i n Rev . Pro c. 2 0 1 3 -3 4, s ec. 4 , 2 01 3 -4 3 I.R.B. 3 9 7 , 3 9 9
- 4 0 3 , res po nd en td et erm i n edi n th e M arch 4 , 2 0 1 5 , n o t ice o f d et erm i n at i o n t h at p et i t i o n er i s en t i t l edt o rel i ef fro m jo i n tan ds ev eral l i ab i li t y fo r 2 0 0 2 p urs u an tt o s ect i on 6 0 1 5 (f). Pet i t i o n er s eek s a refu n do f h er o v erp aym en tfo r 2 0 1 1 , wh i ch
res p o n d en t cred i t edag ai n s tth e 2 0 0 2 l i ab i l i ty th at p et i t io n er i s n o l o n g er jo i n t l y l i ab l e fo r. Sect io n 6 0 1 5 (g ) g o v ern s th e al l o wan ce o f cred i t s an d refu n ds t o th e ex t en t at tri b u t ab l e t o th e ap pl i cat i o n o f s ect i on 6 5 1 1
. See Dri gg ers v . Co m m i ss i o n er, T.C. M em o . 2 00 4 -7 6 . Ing en eral , a cred i to r refu nds h al l b e al lo wed

“ n o twi th s t an d in g an y

o t her l aw o r ru le o f l aw (o t h er t h an s ect i on 6 5 1 1 , 6 5 1 2 (b ), 7 1 2 1 , o r 7 1 2 2 )”. Sec. 6 01 5 (g )(1 ). Pu rs u an tt o s ect i o n 6 5 11 (a), a refu ndo f an
o v erp aym en t i s b arred wh en th e cl ai m i s m ad e m o re t h an th ree y ears aft er t h e retu rn was fi l edo r m o re t han tw o y ears fro m th e t i m e t h e t ax was p ai d , wh i ch ev er i s l at er. See s ec. 6 5 1 1 (b )(2 )(A) an d (B); s ee al s o Co m m is s i o n er v . Lun dy , 5 1 6 U.S. 2 3 5 , 2 4 0 (1 9 9 6 ). Inth e cas e o f a t ax p ay er’ s o verp aym en t , th e Co m m is s i o n er- 7
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[* 7 ] m ay , i n g en eral , wi t h in th e ap p li cab l e p eri odo f l i m i t at i on s , cred i tth e am o u n t
o f t h at o v erp aym en tag ai n s tan y t ax l i ab i l i t y

o f t h att ax p ay er. Sec. 6 4 02 (a). Pet i t io n er d o es n o th av e an o v erp aym en t fo r 2 01 1 wh i ch can b e refu n d edb ecau s e res p o n d en t p rev i o u s ly

ap pl i edi tfo r t ax y ear 2 0 02 . To p rev ai l p et i t i o n er m u s tb e en t i t l edt o a refu n d o f t h e res ul t i n g t ax y ear 2 0 0 2 o v erp aym en t . W e ag ree wi t h res p o n d en tth ats ect i on 6 5 1 1 b ars th e refu ndo f p et i t i o n er’ s $ 3 ,4 3 9 o v erp aym en tfo r 2 0 11 th atwas ap p l i edfo r t ax y ear 2 0 0 2 . Fi rs t , p et i t i o n er’ s M arch 2 1, 2 0 14 , requ es tfo r rel i ef was fi l edm o re t h an th ree y ears aft er th e 2 0 02 retu rn was fi l edo n No v em b er 1 , 2 0 0 4. Seco n d , p et i t io n er’ s M arch 2 1 , 2 0 1 4 , requ es t fo r rel i ef was m ad e m o re t h an two y ears aft er res p o nd en t ap pl i edth e $ 3 ,4 3 9 o v erp aym en tfro m 2 0 11 fo r 2 0 0 2 o n M arch 1 2 , 2 0 1 2
. Fo r t h e refu n dcl ai m

fo r 2 0 0 2 , th e d at e o f p aym en tfo r s ect io n 6 51 1 p u rp os es i s th e d at e res p o n d en tcred i t edp et i t i o n er’ s $ 3 ,4 3 9 o v erp aym en tfro m 2 0 1 1 ag ai n s tth e as s es s edjo i ntl i ab i l i t y fo r 2 0 02 . Where an o v erp aym en ti s cred i t ed fo r a p ri o r t ax ab l e y ear, t h e d at e o f p aym en tfo r s ect i o n 6 5 11 p u rp o s es i s th e d at e t h atth e Co m

m i s s i o n er cred i t s t h e t ax p ay er’ s o verp aym en tag ai n st t h e t ax p ay er’ s l i ab i l i t y . See, e.g ., Do n ah u e v . Un i t ed St at es , 3 3 Fed . Cl . 6 0 0 , 6 0 5 (1 9 9 5); W ei s m an v . Co m m i s s io n er, 1 0 3 F. Sup p. 2 d6 2 1 , 6 2 9 -6 30 (E.D.N.Y. 2 0 0 0 ). Th e d at e o f p aym en tfo r p urp o s es o f t he 2 0 0 2 refu n dcl ai m i s M arch 1 2 ,- 8
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[* 8 ] 2 0 1 2 , i .e., the d at e res p o n d en tap p l iedth e 2 0 11 o v erp aym en tfo r 2 0 0 2 . In
s u m , we h o l dth at b ecau s e p et it i o n er fi ledh er req u es tfo r rel i ef o ver t wo y ears l at er, t h e refu n do f t h e $ 3 , 4 3 9 res p o n d en tap p l i edfro m 2 0 1 1 fo r 2 0 02 (t h e l i ab i l i t y i n i ss u e) i s b arred b y t h e s t atut e o f l i m i t at i o n s u n d er s ect i o n 6 5 11
. 2
. Pet i t i o ner’ s Req u es tfo r Equ i tab l e Rel ief Pet i t i o ner, i n es s en ce, req u es t s rel i ef fro m th e p eri o ds o f l i m i t at i on b as edo n s ym p ath y fo r h er p ers o n al ci rcu m s t an ces . Ho wev er, p eri o d s o f l i m i t at i o n are n o t
s ub jectt o wai ver b as edo n s ym p at h y fo r p ers o nal ci rcu m s t an ces . See Co m m i s s i o n er v . M cCo y , 4 8 4 U.S. 3 , 7 (1 9 8 7 ); St o val l v . Co m m i s s io n er, 1 0 1 T.C. 1 4 0 , 1 4 9 -1 5 0 (1 9 93 ); Pax m an v . Co m m i s s i o n er, 5 0 T.C. 5 6 7 , 5 7 6 (1 96 8 ) (“ [N] o t
o n l y i s t h e Tax Co u rtn o t a co u rto f eq u i t y b u t* * * p et i t i o ners , i n effect , are as k i n g u s t o l eg i s l at e ch an g es i n th e s t atut e as en act edb y Co n g res s.”), aff’ d , 4 1 4 F.2 d2 6 5 (1 0 t h Ci r. 1 9 69 ). Th e eq u i t ab le t o l li n g d oct ri ne d o es n o tap p l y t o s ect i o n 6 5 1 1 . Un i t edSt at es v . Bro ck am p , 5 1 9 U.S. 3 4 7, 3 4 8 (1 9 9 7). Th u s , we s u s t ai n res po n d en t ’ s d et erm i nat i on . To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t ered fo r res p o n den t .