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on December 12, 1977, pursuant to our decision entered July 22,
1977. At the time of the assessment of the additions to tax for
1966, there was no amount to collect since the overpayment of tax
we had determined was in excess of the additions to tax we
determined to be due from petitioner. Therefore, when the
assessment of the additions to tax for 1966 was made respondent
had collected for 1966 tax and additions to tax in excess of the
amount due from petitioner for that year.
Neither party has cited a case directly bearing on
petitioner's contention that payment prior to assessment is not a
collection of the tax later assessed.3 A case with facts similar
to those here present is Hefti v. I.R.S., 8 F.3d 1169 (7th Cir.
1993). However, in that case the taxpayers were claiming a
refund of the tax they paid prior to its assessment on the ground
that such amount was a "deposit" for which no valid assessment
had been made.
The facts in the Hefti case were that in 1984 the IRS issued
a notice of deficiency to the taxpayers (the Heftis) for their
taxable years 1980 through 1982. The Heftis petitioned this
Court for redetermination of those deficiencies, and the case was
tried and decided by this Court in favor of the IRS. The
decision of this Court was affirmed by the Court of Appeals for
the Eighth Circuit. Hefti v. Commissioner, T.C. Memo. 1988-22,
3 It may be noted that the lien fee of $6 was paid after it was
assessed.
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