                  T.C. Summary Opinion 2006-148



                     UNITED STATES TAX COURT



              HELENA ANNE PHILLIPSON, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 11285-05S.             Filed September 14, 2006.



     Helena Anne Phillipson, pro se.

     Lauren B. Epstein, for respondent.



     COUVILLION, Special Trial Judge: This case was heard

pursuant to section 7463 in effect when the petition was filed.1

The decision to be entered is not reviewable by any other court,

and this opinion should not be cited as authority.




     1
      Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year at issue.
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     This case involves petitioner’s application under section

6015 for relief from joint and several liability.    Specifically,

petitioner seeks a refund in accordance with respondent’s

determination that she is entitled to relief under section

6015(c) for taxable year 2001.

     Some of the facts were stipulated.    Those facts, with the

annexed exhibits, are so found and are made part hereof.

Petitioner’s legal residence at the time the petition was filed

was Dedham, Massachusetts.

     There are no relevant disputed facts in this case.

On a joint Federal income tax return for the taxable year 2001,

petitioner and her husband Douglas Phillipson failed to report

$21,610 of nonemployee compensation earned by Mr. Phillipson and

$22 of dividends received by petitioner.    On May 5, 2003, in

accordance with the consent to assessment by petitioner and her

husband, respondent assessed a deficiency of $6,066 plus an

accuracy-related penalty under section 6662(a) of $1,213 for the

unreported income for the year at issue.

     Mr. Phillipson passed away on December 5, 2003.    Prior to

his death, he and petitioner had entered into an installment

agreement with the IRS for their 2001 tax liability.    On January

13, 2004, petitioner filed with the IRS a Form 8857, Request for

Innocent Spouse Relief, seeking relief from the 2001 tax

liability.   Petitioner continued to pay on the installment
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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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aforementioned provisions.   As a general rule, taxpayers who

qualify for relief under section 6015(b) or (f), but not section

6015(c), are entitled to a refund or credit attributable to the

application of section 6015.   Sec. 6015(g)(1), (3).   After a

taxpayer requests relief under section 6015, the taxpayer may

petition this Court for a review of the Commissioner’s subsequent

determination.   Sec. 6015(e)(1)(A).   This Court’s jurisdiction

in cases brought under section 6015(e)(1) encompasses a review of

the Commissioner’s determination with respect to relief afforded

by section 6015(c).   Fernandez v. Commissioner, 114 T.C. 324, 331

(2000).   Thus, this Court has jurisdiction to review the

Commissioner’s determination that no refund is due to a taxpayer

under section 6015(g)(3).

     Section 6015(c) is the basis for the relief that was granted

to petitioner.   Section 6015(g) provides generally for the

allowance of credits and refunds in certain situations where

relief from joint liability is granted under section 6015.

However, section 6015(g)(3) states that no refund or credit shall

be allowed as a result of an election under subsection (c), and

the relief to petitioner was granted under subsection (c).    The

record shows that petitioner was not entitled to relief under

section 6015(b) because petitioner had constructive knowledge of
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income that was reported on the 2001 joint return, nor was she

entitled to any other relief except section 6015(c).2

     Petitioner argues that she is entitled to a refund because

a revenue agent represented to her that she would be entitled to

a refund of all moneys paid on the deficiency, if she were

granted relief from joint liability.   Any advice or

representation made to petitioner by an agent or representative

of the IRS does not entitle petitioner to a credit or refund of

taxes paid on the assessment if the relief was granted under

section 6015(c).   The law is well settled that the Commissioner

is not estopped and is not bound by erroneous acts,

representations, or omissions of his agents.   Authoritative tax

law is contained in statutes, regulations, and judicial

decisions.   Zimmerman v. Commissioner, 71 T.C. 367, 371 (1978),

affd. without published opinion 614 F.2d 1294 (2d Cir. 1979);

Green v. Commissioner, 59 T.C. 456, 458 (1972).   Representations

made by an agent do not carry the weight of law, and section

6015(g)(3) clearly provides that relief granted under section

6015(c) does not allow the taxpayer a refund or credit for

payments made on the deficiency.   Respondent, therefore, is

sustained on this issue.



     2
      Petitioner would be eligible for relief under sec. 6015(f)
only if it were shown that, contrary to respondent’s
determination, petitioner is not entitled to relief under sec.
6015(c). Sec. 6015(f)(2).
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    Reviewed and adopted as the report of the Small Tax Case

Division.



                                     Decision will be entered

                                 for respondent.
