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we would effectively be reviewing the credit made by respondent
under section 6402. This we may not do.4 Sec. 6512(b)(4).
To reflect our disposition of the disputed issue, as well as
the parties' stipulation of settled issues,
Decision will be entered
for respondent.
4 If petitioner has in fact overpaid his liabilities for
1990 and 1991, he may have a remedy in another forum as to those
years. Thus, if applicable limitations periods remain open,
petitioner may file a claim for refund for 1990 and 1991 with the
Internal Revenue Service, and, if such claim is denied,
petitioner may be entitled to sue for a refund in the appropriate
Federal District Court or the U.S. Court of Federal Claims. See
McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
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Last modified: May 25, 2011