Edward Turney Savage - Page 1

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                                   112 T.C. No. 5                                     


                               UNITED STATES TAX COURT                                


                         EDWARD TURNEY SAVAGE, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3387-98.                 Filed February 16, 1999.           


               P claimed a $10,131 overpayment on his return for                      
               1993.  R applied all of the overpayment to P's assessed                
               tax liabilities for 1990 and 1991.  Thereafter, R                      
               determined that P was liable for a $5,926 deficiency                   
               for 1993.  P concedes the deficiency and does not now                  
               claim an overpayment for 1993.  P claims that R                        
               improperly determined P's tax liabilities for 1990 and                 
               1991.  Held:  This Court does not have jurisdiction to                 
               decide whether R properly determined the assessed                      
               liabilities for years not before the Court.                            

               Edward Turney Savage, pro se.                                          
               Daniel A. Rosen, for respondent.