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Held: R may not reallocate D's 1980 tax payment to
satisfy outstanding assessments for years other than 1980.
Howard Philip Newman, for petitioner.
Jeffrey Johnson, for respondent.
MEMORANDUM OPINION
NIMS, Judge: Respondent determined deficiencies and
additions to tax with respect to the Federal income tax of Stella
Adler Wilson (decedent) for the taxable years 1980, 1981, and
1982. Decedent, the original petitioner, died in 1992, and by
Order dated October 21, 1997, her estate was substituted as
petitioner.
This case initially involved a number of partnership-related
issues. However, these have all been resolved by stipulation.
When petitioner reviewed respondent's proposed computation
of tax due, a question emerged over the application of a payment
to a specific tax liability. By Order of the Court, petitioner
was permitted to amend her pleadings to claim an overpayment for
the taxable year 1980. There is no dispute that the claim was
timely.
Petitioner contends that there is an overpayment of Federal
income taxes for the taxable year 1980 in the amount of $30,000
due to the IRS's unauthorized reallocation of a voluntary
"designated" payment of tax, from decedent's taxable year 1980
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