- 5 -
credited the overpayments from 1973 and 1974 to petitioner's tax
liability for 1975 (the 1975 liability). Petitioner was not
immediately informed of this action.
Petitioner's case here, involving his 1980 and 1981 tax
years, was settled as noted above. In February 1994, respondent
prepared a stipulated decision to reflect the parties' agreement
and sent it to petitioner for his execution. Sometime during
this process, petitioner raised questions regarding the
application of the 1973 overpayment to his 1980 tax year as he
had earlier requested.
By letter dated September 28, 1995, respondent advised that
petitioner's December 1988 letter requesting application of
petitioner's overpayments contained errors in calculation and
informed petitioner's counsel that, because of those errors, IRS
had applied the overpayment to petitioner's 1975 tax liability as
well as to other years. Petitioner, through counsel, responded
in a letter dated June 21, 1996, that the December 1988 letter
did not contain any errors in calculation and requested that IRS
apply the overpayments in accordance with petitioner's request.
Respondent declined to do so. Petitioner declined to execute the
proposed stipulated decision prepared by respondent for this case
and, instead, prepared a stipulated decision that he forwarded to
respondent. The document prepared by petitioner recited the same
provisions contained in respondent's stipulated decision with
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011