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Petitioners had not yet filed their 1991 return when the
notices of deficiency were issued. A separate individual notice
of deficiency was sent to Barry on February 23, 1994, and a
separate individual notice of deficiency was sent to Shelley on
August 18, 1994. The statutory notice to Barry was issued by the
Andover Service Center. The statutory notice to Shelley was sent
by the Hartford District Director. Both statutory notices were
based upon wage and other information obtained by the IRS from
third party sources.
On their 1991 return, petitioners reported taxable income in
the amount of $46,180 and Federal income tax withholdings in the
amount of $18,199, resulting in a claimed overpayment of $9,690.
The Commissioner accepted the 1991 return as filed, but
disallowed as untimely petitioners' claim for refund reflected on
that return.
The Government has conceded that there is no deficiency in
income tax due from either petitioner for 1991, and that neither
petitioner is liable for the additions to tax under sections
6651(a)(1) and 6654(a). At issue is whether either petitioner is
entitled to a refund of the $9,690 overpayment.
Section 6402 provides:
In the case of any overpayment, the Secretary, within
the applicable period of limitations, may credit the
amount of such overpayment, including any interest
allowed thereon, against any liability in respect of an
internal revenue tax on the part of the person who made
the overpayment and shall, subject to subsections (c)
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