With no explanation, chose the best option from "A", "B", "C" or "D". * refund any balance to such person. [Emphasis added.] A taxpayer makes an overpayment if she remits funds to the Secretary in excess of the tax for which she is liable. Jones v. Liberty Glass Co., 332 U.S. 524, 531 (1947) (defining an overpayment as “any payment in excess of that which is properly due”); see also Estate of Smith v. Commissioner, 123 T.C. 15, 21 (2004). Therefore, even if a taxpayer is relieved from joint and several liability for the tax due on a joint return by application of section 6015(f), the taxpayer is not entitled to a refund under section 6015(g)(1) unless the taxpayer made an overpayment — i.e., “[paid] more than is owed, for whatever reason or no reason at all.” United States v. Dalm, 494 U.S. 596, 610 n.6 (1990); see Ordlock v. Commissioner, 126 T.C. at 61 (<HOLDING>); Kaufman v. Commissioner, T.C. Memo. 2010-89

A: holding that a taxpayer entitled to innocent spouse relief was not entitled to a refund of joint tax liabilities paid using community property assets of the marital estate
B: holding that because the amount of the debtors obligation to the government exceeded the amount of their income tax refund the refund did not become property of the estate and could not be exempted
C: holding that a taxpayer only has a refund right after the irs has credited the refund to other underpaid taxes therefore the refund was not part of the bankruptcy estate
D: holding that a refund may include additional taxes paid after the filing of a refund claim so long as the total does not exceed the portion of tax paid prior to the administrative claim
A.