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obligation to apply any or all of petitioner’s refunds solely
against petitioner’s liabilities for the years in issue.
Further, pursuant to section 6512(b)(4), this Court is
restricted from restraining or reviewing any credit or reduction
made by respondent under section 6402. See Savage v.
Commissioner, 112 T.C. 46 (1999). Therefore, we are without
jurisdiction to decide whether respondent improperly credited any
overpayments to petitioner’s tax liabilities for years not before
the Court. See id.
Finally, petitioner’s allegation that respondent erroneously
denied her earned income credits for subsequent tax years does
not present a cognizable claim under section 6404(a) or (e). We
must assume that petitioner’s contention is that respondent
improperly determined her assessed liabilities for subsequent
years (either an assessment resulting from a determined
deficiency, or an assessment resulting from a mathematical error,
see sec. 6213(b)(1) and, (g)(2)(K)) and that, as a consequence,
some portion of the overpayment from those years is now available
as an offset against the deficiency for 1988 and 1990. We are,
however, without jurisdiction in this proceeding to review
respondent’s assessment of petitioner’s liabilities for years not
before the Court. See sec. 6512(b)(1) (this Court has
overpayment jurisdiction only for a year properly before the
Court); sec. 6214(b) (this Court shall consider facts with
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Last modified: May 25, 2011