- 10 - from assessing a deficiency in petitioner's 1990 tax. Petitioner's argument seems to be that his position as to the amount received from the civil action was fully disclosed on his return and respondent refunded the income taxes withheld on the basis of the return. However, petitioner's argument is without merit. Respondent is not estopped from determining a deficiency merely because she had previously accepted petitioner's return and issued a refund. Gordon v. United States, 757 F.2d 1157 (11th Cir. 1985); Warner v. Commissioner, 526 F.2d 1 (9th Cir. 1975), affg. T.C. Memo. 1974-243; Baasch v. Commissioner, T.C. Memo. 1991-134, affd. without published opinion 962 F.2d 4 (2d Cir. 1992). Furthermore, we note that refunds of alleged excess withholdings without prior audit, are a matter of grace to the taxpayer, made in consequence of an amount due as shown on his return, and are subject to final audit and adjustment, and hence are not final determinations so as to preclude subsequent adjustment. Clark v. Commissioner, 158 F.2d 851 (6th Cir. 1946), affg. a Memorandum Opinion of this Court dated Apr. 1, 1946; Owens v. Commissioner, 50 T.C. 577 (1968). In sum, petitioner's motion for summary judgment will be denied as to all issues. To reflect the foregoing, An appropriate order will be issued.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011