- 13 - designation. It has to follow, moreover, that since the IRS found the $95,916.67 to be a designated interest payment, the $89,410 must have likewise been a designated tax payment. To argue otherwise, as respondent does, is to fly in the face of his own revenue procedure. Section 6213(b)(4) provides an exception to the general rule of section 6213(a), that no assessment may be made, among other things, while a case is pending in the Tax Court. Under section 6213(b)(4), any amount paid as a tax or in respect of a tax may be assessed upon the receipt of such payment notwithstanding the provisions of section 6213(a). Rev. Proc. 84-58, supra section 4.01, 1984-2 C.B. at 502, provides that "a remittance made after the mailing of a notice of deficiency in complete or partial satisfaction of the deficiency will, absent any instructions from the taxpayer, be considered a payment of tax and will be posted to the taxpayer's account as such as soon as possible." While not expressly stated, the manifest implication of this language is that a specific tax as to type and year, i.e., the tax determined in the deficiency notice, is what is paid, and not any tax that the IRS may choose. We believe a remittance in full payment of the tax in response to a deficiency notice fulfills this IRS administrative requirement, and that decedent's 1986 remittance should have been treated as a payment of tax for 1980. For the foregoing reasons, we hold thatPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011