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tax for 2002 (the overpayment) to other taxes owed by
petitioners: viz, their Form 1040 liability for their tax period
ended September 30, 1998. There are also copies of an IRS Form
9423, Collection Appeal Request, dated August 20, 2003, and
accompanying letter, which petitioners submitted to the IRS in
protest of the application of the overpayment to other taxes owed
by them. Finally, there is a copy of a letter from the IRS dated
September 10, 2003, rejecting petitioners’ protest on the ground
the application of the overpayment was appropriate.
Petitioners’ principal assignment of error is that the IRS
(respondent) erred in applying the overpayment to other taxes
owed by petitioners without giving them the opportunity for a
hearing pursuant to section 6330 (a section 6330 hearing or,
simply, hearing). Petitioners further claim that respondent
erred in applying the overpayment to petitioner husband’s
liability under an agreement to pay certain taxes in
installments. It was an error to do so, petitioners claim, since
neither was petitioner husband in default under the agreement nor
had respondent complied with the terms of section 6159(b)(5). In
the case of default or certain other occurrences in connection
with an installment agreement to pay tax, section 6159(b)(5)
generally requires at least 30 days’ notice if respondent intends
to terminate the agreement or modify its terms.
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