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assessment, and petitioner's argument as to collection being
barred under section 6502(a) in this case must fail, as did the
taxpayers' argument in the Hefti case that the payment before
assessment was a deposit.
There are numerous cases involving whether an amount sent to
the IRS prior to an assessment of tax is a payment of that tax or
is merely a deposit. See Blatt v. United States, 34 F.3d 252
(4th Cir. 1994); Risman v. Commissioner, 100 T.C. 191 (1993).
Generally, cases involving whether an amount sent to the IRS is a
payment or a deposit present a factual question of whether there
was a proposed tax that the amount sent to the IRS was intended
to discharge. However, these cases indicate that the latest date
of payment of the tax is the date of the assessment. The case of
Ford v. United States, 618 F.2d 357, 360 (5th Cir. 1980),
contains an analysis of cases involving whether amounts sent to
the IRS prior to assessment of a tax are payments at the time
received by the IRS or at the time of the assessment of the tax.
However, inherent in the discussion in Ford v. United States,
supra, is the conclusion that when the tax is assessed, an amount
that may have been a deposit becomes a payment. Under the
rationale of this long line of cases, if petitioner did not make
payment of his 1966 additions to tax on September 18, 1973, when
he sent a check for $218,292.77 to the IRS, he made the payment
on December 12, 1977, when the additions to tax were assessed.
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