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apply this overpayment to his estimated income tax for 1996. The
1996 joint income tax return reported an overpayment of $94,
including $1,761 carried over from 1995. Petitioner elected to
apply this overpayment to his estimated income tax for the 1997
tax year. The 1997 joint income tax return reported an
overpayment of $4,203, including $94 carried over from 1996 and
payments of $15,000 in estimated taxes made during 1997.
Petitioner elected to apply this overpayment to his estimated
income tax for 1998.
Respondent applied the overpayments as directed by
petitioner except in instances where the overpayments claimed by
petitioner as credits could not be applied in full against
petitioner’s liability because part of the carried over amounts
had been deemed paid more than 3 years before the return was
filed claiming a credit for that amount.
OPINION
The petition in this case was filed in response to a notice
of determination sent after a hearing under section 6330 was
conducted. Petitioner raised at the hearing his contention that
the taxes that were the subject of proposed collection activity
had been paid. The record is unclear as to whether any
deficiency was determined against petitioner by respondent.
Nonetheless, because the underlying tax liability relates to
Federal income taxes, over which we have jurisdiction, we hold
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