Estate of Stella Adler Wilson - Page 14

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          decedent's 1986 remittance was a voluntary payment designated as            
          a payment in full of her 1980 tax, reflected in the deficiency              
          notice.  Consequently, respondent was without authority to                  
          reallocate the 1980 tax payment--over 5 years later--to                     
          assessments for different years.                                            
               Since part of decedent's 1986 payment was reallocated from             
          1980 to 3 other years as to which there were outstanding                    
          assessments as of July 13, 1992, when the reallocation was made,            
          ($12,376, was refunded to petitioner on April 19, 1993),                    
          respondent argues that petitioner is seeking an unwarranted                 
          windfall to which she is not entitled.  Petitioner correctly                
          points out, however, that the issue before the Court is whether             
          decedent's payment was designated to a specific year--1980.                 
          Since we have found that decedent so designated her payment, the            
          consequences of the IRS's reallocation of the payment to other              
          years not before the Court are irrelevant, and in any event not             
          within our limited jurisdiction.  See sec. 7442; Belloff v.                 
          Commissioner, 996 F.2d 607, 611 (2d Cir. 1993), affg. T.C. Memo.            
               Respondent has not, in his pleadings or on brief, raised an            
          issue as to the applicability of section 6402(a), which provides            
          that the Secretary, within the applicable period of limitations,            
          may credit an overpayment, including any interest allowed                   
          thereon, against any liability in respect of an internal revenue            

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