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Respondent contends respondent paid the tentative refunds to
the correct taxpayer pursuant to the procedures under section
6411. Respondent argues that when the tentative refunds were
subsequently disallowed, he could have recovered them through the
deficiency procedures, by filing a civil action to recover
erroneous refunds under section 7405, or by summarily assessing
the deficiencies under section 6213(b)(3).
Respondent argues he is not collaterally estopped from
arguing that the 1981 and 1984 refunds are not nonrebate refunds.
According to respondent, the issue litigated in the bankruptcy
court with respect to 1985 is not identical to the issue in the
case at hand. The issue in the bankruptcy court was whether a
nonrebate refund was subject to the summary assessment procedures
of section 6213(b)(3).
Respondent also contends collateral estoppel does not apply
because the bankruptcy court has not yet issued a final
appealable order. Respondent contends that final resolution in
the bankruptcy proceeding of petitioner’s tax liabilities for
1981, 1984, and 1985 depends on this Court’s entry of a decision
on the stipulation of settled issues.
The issue for decision in the case at hand is whether
respondent can use the deficiency procedures of sections 6211-
6215 to recover the tentative refunds respondent paid petitioner.
Petitioner argues the Court lacks jurisdiction to enter a
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