11- - Petitioner in his brief cites cases dealing with the time the Government has for collection of a tax after its assessment. Petitioner concludes from these cases that "there has to be a collection of tax either by seizure of petitioner's property or the sum taken from his refund when issued." It is clear that the cases cited by petitioner are cases in which prior payment of the tax had not been made. Apparently petitioner is claiming that the handling by the Government in the computation of his overpayment of income tax was effectively a setoff of one tax against another. As is clear from the facts here stipulated, the refund to petitioner results from the determination of the amount of overpayment of income tax due to petitioner for the taxable year 1966. Section 6659 (as in effect for 1977) provided that additions to tax shall be paid upon notice or demand and shall be assessed, collected, and paid in the same manner as taxes, and that any reference to "tax" imposed by this title shall be deemed also to refer to additions to tax. There are cases involving various factual situations that indicate that where a deficiency for 1 year has been offset against a refund due for another year, or a different tax, such as a gift or estate tax, is offset against an overpayment of income tax, the payment date of the offset tax may be considered to be the date of the offset. We are not faced with that situation, since here what respondent did was not technically an offset, but merely the computation of the amount of overpayment of income tax due petitioner for the yearPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011