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refundable earned income credit claimed by petitioner on her
income tax returns was remitted by respondent to the Mississippi
Department of Human Services, under section 6402(c), to offset
petitioner’s past due support obligations. At trial, petitioner
challenged respondent’s authority to remit such amounts; however,
this Court has no authority to restrain or review any credit or
reduction made by the Commissioner under section 6402. See sec.
6512(b)(4); Savage v. Commissioner, 112 T.C. 46 (1999).
Decision will be entered
for respondent.
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Last modified: May 25, 2011