- 14 -
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.
1991-350.
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011