Helen S. Healer - Page 6

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          gross income” of $77,550 and claiming itemized deductions of                
          $33,296 and prepayment credits of $30,480.                                  
               The parties agree that petitioner’s prepayment credits for             
          1996 total $30,480 and are attributable to estimated tax payments           
          for that year.  The parties further agree that, without consider-           
          ing those prepayment credits for 1996, there is a reduced defi-             
          ciency of $21,507 in petitioner’s tax for 1996.  The parties also           
          agree that, after taking into account petitioner’s $30,480 of               
          prepayment credits, petitioner has overpaid her 1996 tax in the             
          amount of $8,973 (1996 overpayment).                                        
               Petitioner contends that she is entitled to a refund of her            
          1996 overpayment.  Respondent disputes that contention.  On the             
          record before us, we reject petitioner’s position.                          
               The Court has jurisdiction to determine the amount of an               
          overpayment of tax for a taxable year, and the amount so deter-             
          mined by the Court shall, when the decision of the Court becomes            
          final, be credited or refunded to the taxpayer.  See sec.                   
          6512(b)(1).  Section 6512(b)(3) imposes a limit on the amount of            
          any such credit or refund.  As pertinent here, that section                 
                    (3) Limit on amount of credit or refund.–-No such                 
               credit or refund shall be allowed or made of any por-                  
               tion of the tax unless the Tax Court determines as part                
               of its decision that such portion was paid--                           
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