Estate of Stella Adler Wilson - Page 10

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          in his reply brief, Ertman was decided by the U.S. Court of                 
          Appeals for the Second Circuit, the court to which this case                
          would normally be appealed, after opening briefs were filed in              
          this case.)  In Ertman, the Court of Appeals held that                      
          remittances submitted with Forms 4868, Application for Automatic            
          Extension of Time to File U.S. Individual Income Tax Return,                
          constituted payments, not deposits, and therefore the taxpayers'            
          entitlement to refunds was limited by section 6511.  See id.                
               Respondent goes on to point out that his own revenue                   
          procedure, Rev. Proc. 84-58, supra section 4.03, 1984-2 C.B. at             
          502-503, explicitly says that any payment which is "specifically            
          designated as a deposit in the nature of a cash bond will be                
          treated as a payment of tax if it is made in response to a                  
          proposed liability * * * and remittance in full of the proposed             
          liability is made."  (Emphasis added.)  Respondent nevertheless             
          argues that because decedent's remittance was "undesignated", the           
          IRS was authorized to reallocate it.                                        
               Where a taxpayer makes an involuntary payment, the IRS may             
          allocate or reallocate the payment as it sees fit, regardless of            
          taxpayer designation, if any.  As we stated in Amos v.                      
          Commissioner, 47 T.C. 65, 69 (1966):  "An involuntary payment of            
          Federal taxes means a payment received by agents of the United              
          States as a result of distraint or levy or from a legal                     

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