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on the return filed by petitioner, nor were any reasons stated by
respondent at trial to explain the action taken in disallowing
the $2,899.89 as a payment of the 1987 tax and subsequently
applying this amount to a 1989 tax liability of petitioner.
Section 6151(a) provides generally that, when a return of
tax is required, the person required to make such return shall,
without assessment or notice and demand from the Secretary, pay
such tax to the internal revenue officer with whom the return is
filed and shall pay such tax at the time and place fixed for
filing the return. Section 6342(a) provides generally that any
money realized pursuant to a levy or sale of seized property
shall be applied first against the expenses of the levy and sale,
second against any taxes owing on the property seized and sold,
third against the liability of the delinquent taxpayer in respect
of which the levy was made or the sale conducted. Section
6342(b) provides that any surplus shall, upon application and
satisfactory proof thereof, be credited or refunded by the
Secretary to the taxpayer or persons legally entitled thereto.
Section 301.6342-1(b), Proced. & Admin. Regs., provides that the
delinquent taxpayer is the person entitled to the surplus
proceeds unless another person establishes a superior claim
thereto.
Thus, when petitioner filed an income tax return for 1987
that showed a tax due and owing of $4,379, she was required by
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