Not quite, says Judge Ruwe, and Section 6402 backs him up, the 1798 Episcopal Church Book of Common Prayer to the contrary notwithstanding. It’s Caesar’s coin, remember.

So Lynn Marie Domaschko, 2016 T. C. Sum. Op. 24, filed 5/23/16, is out the $4K IRS took from the refund on her MFJ return to pay off a previous year’s deficiency.

In the year at issue, Lynn Marie had only $5k of income, and didn’t have any tax withheld, nor did she pay estimateds. Loved-once Peter made $155K and paid a lot of tax.

IRS wanted summary J, Lynn Marie claimed innocent spousery but put in no opposition. Judge Ruwe didn’t have to go into Lynn Marie’s marital woes.

“Section 6402 allows the Internal Revenue Service to credit an overpayment to ‘the person who made the overpayment’.  In the case of married taxpayers filing jointly, ‘a joint income tax return does not create new property interests for the husband or the wife in each other’s income tax overpayment.  * * * [T]he * * * [spouse] having paid the entire amount of the tax is entitled to the entire amount of the overpayment.’  Rev. Rul 74-611, 1974-2 C.B. 399.” 2016 T. C. Sum. Op. 24, at p. 7.

You could also look up Rev. Proc. 2013-34, sec. 4.04, 2013, 43 I.R.B. 397, 403, for the take on innocent spousery. The spouse who paid gets the refund or credit.

Judge Ruwe doesn’t have to deal with Lynn Marie’s innocent spousery. Innocent she may well be, but she didn’t pay the overpaid taxes.