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lack jurisdiction to restrain or review any credit or reduction
made by the Secretary under section 6402(c). See sec. 6402(e).
Further, with exceptions not relevant to the present case,
payments are not taken into account in determining (or
redetermining) the amount of a deficiency. See, e.g., Logan v.
Commissioner, 86 T.C. 1222, 1227-1230 (1986); Clarke v.
Commissioner, T.C. Memo. 1999-199 (“payments made by a taxpayer
* * * do not serve to reduce the ‘deficiency’ within the meaning
of section 6211(a).”).
Reviewed and adopted as the report of the Small Tax Case
Division.
In order to give effect to the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011