Doreen Boyd - Page 10

                                       - 10 -                                         
          relation to the taxes for other years as may be necessary to                
          redetermine the amount of a deficiency for a year before the                
          Court but has no jurisdiction to decide whether the tax for                 
          another year has been overpaid or underpaid).                               
               Petitioner cites no authority to support her claim that the            
          assessments of interest were excessive, erroneous, or illegal.              
          See sec. 6404(a).  Nor does the evidence establish that the                 
          interest was excessive in amount, assessed after the expiration             
          of the period of limitations properly applicable thereto, or                
          erroneously or illegally assessed.  See In re Burns, 974 F.2d               
          1064, 1066 (9th Cir. 1992).                                                 
               Petitioner has also failed to specify any ministerial acts             
          that were performed by an officer of the IRS in an erroneous or             
          dilatory manner.  See sec. 6404(e).  Rather, as we have already             
          discussed, petitioner’s principal claim (which we have rejected)            
          is that respondent’s officers erred by failing properly to credit           
          her account with payments and overpayments from subsequent years.           
               Regardless, neither respondent’s decision to apply an                  
          overpayment to a particular year’s tax liability, nor the                   
          determination to deny the earned income credit constitutes a                
          procedural or mechanical action where the exercise of judgment or           
          discretion is not required.  See sec. 301.6404-2T(b)(1),                    
          Temporary Proced. & Admin. Regs., 52 Fed. Reg. 30163 (Aug. 13,              

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011