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taxes. Thus, petitioners' tax payments for 1997 totaled $8,082.
At trial, petitioners contended their payments for 1997 taxes
totaled $10,082, evidenced by the following payments:
$ 2,000 By check dated Feb. 8, 1997
2,000 By check dated May 15, 1997
2,000 By check dated July 2, 1997
2,000 By check dated Dec. 3, 1997
1,500 By check dated Mar. 11, 1998
582 By bank money order dated Dec. 23, 1999
$10,082 Total
Respondent agreed that the payments shown above were in fact
made by petitioners and credited to their tax account. However,
the first payment shown above, for $2,000 by check dated Feb. 8,
1997, was credited to petitioners' 1996 taxes; thus, the payments
credited to petitioners' 1997 taxes totaled $8,082. Petitioners'
position is that the $2,000 payment on Feb. 8, 1997, should have
been credited to their 1997 tax account instead of 1996.
The $2,000 check dated Feb. 8, 1997, did not bear any
notation to indicate the tax year to which the payment was to be
applied or credited, nor was the check accompanied by a voucher
or cover letter requesting or directing that the check be
credited to a specific tax year.
Under section 6402, the Commissioner is expressly authorized
to credit the amount of an overpayment against any tax liability
of the taxpayer. Sec. 6402(a). Section 6512(b) generally
defines this Court's jurisdiction to determine overpayments.
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