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evidence of receipt by respondent were sent in 1994 and 1995.
Thus, petitioner has not made a claim for refund prior to
October 4, 1993, and accordingly we are without authority to
order a credit or refund of taxes under section 6511(b)(2)(B) (as
incorporated by section 6512(b)(3)(C)).
We therefore conclude that we are without authority to order
any credit or refund of petitioner’s 1988 and 1989 overpayments.
Nevertheless, although neither party has addressed this issue,
our conclusion regarding the overpayments does not mean that
petitioner is required to make any payment in respect of the 1988
and 1989 deficiencies sustained herein. Petitioner is entitled
to offset his unassessed withholding taxes for 1988 and 1989
against the 1988 and 1989 deficiency amounts, respectively. See
White v. Commissioner, 72 T.C. 1126, 1133 (1979) (estimated taxes
may offset tax liability attributable to a deficiency for same
year); Baral v. Commissioner, T.C. Memo. 1978-383 (withholding
taxes may offset tax liability attributable to a deficiency for
same year).
To reflect the foregoing,
Decision will be entered
under Rule 155.
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