112 T.C. No. 5
UNITED STATES TAX COURT
EDWARD TURNEY SAVAGE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3387-98. Filed February 16, 1999.
P claimed a $10,131 overpayment on his return for
1993. R applied all of the overpayment to P's assessed
tax liabilities for 1990 and 1991. Thereafter, R
determined that P was liable for a $5,926 deficiency
for 1993. P concedes the deficiency and does not now
claim an overpayment for 1993. P claims that R
improperly determined P's tax liabilities for 1990 and
1991. Held: This Court does not have jurisdiction to
decide whether R properly determined the assessed
liabilities for years not before the Court.
Edward Turney Savage, pro se.
Daniel A. Rosen, for respondent.
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