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(3) If at any time the correction of the
error is authorized as to one such tax but is
prevented as to the other tax by any law or
rule of law (other than section 7122,
relating to compromises),
then, if the correction authorized is made, the amount
of the assessment, or the amount of the credit or
refund, as the case may be, authorized as to the one
tax shall be reduced by the amount of the credit or
refund, or the amount of the assessment, as the case
may be, which would be required with respect to such
other tax for the correction of the error if such
credit or refund, or such assessment, of such other tax
were not prevented by any law or rule of law (other
than section 7122, relating to compromises).
Respondent agrees, on brief, that petitioners may offset
their SECA tax liability by their portion of FICA tax payments to
the extent allowed by section 6521. Consequently, we leave it to
the parties to compute the amount of the offset in their Rule 155
computation.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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