Rodney L. Burr - Page 6




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          petitioner’s total tax payments for 1995 exceeded the tax imposed           
          for that year.  See Bachner v. Commissioner, supra at 129;                  
          Stephenson v. Commissioner, T.C. Memo. 1995-32.                             
               Of the $4,087 total tax imposed on petitioner for 1995,                
          $2,578 has been satisfied by tax payments that were withheld from           
          his wages in 1995.  No other payments were made with respect to             
          his 1995 taxable year after issuance of the notice of deficiency.           
          On his 1994 return, petitioner sought to credit his $1,759                  
          overpayment for 1994 against his estimated tax for 1995 and                 
          maintains in this proceeding that he is entitled to do so.                  
          Respondent argues that petitioner may not credit his 1994                   
          overpayment against his estimated tax for 1995 because petitioner           
          did not claim a credit for the overpayment within the applicable            
          period of limitations.  We agree with respondent.                           
               Section 6402 and the regulations thereunder govern                     
          respondent’s authority to credit income tax overpayments against            
          the estimated income tax for the succeeding taxable year.                   
          Respondent’s authority to do so is specifically limited to                  
          allowing credits of overpayments for which a claim has been filed           
          within the applicable period of limitations.  See sec. 6402(a)              
          and (b); secs. 301.6402-2(a)(1) and 301.6402-3(a)(5), Proced. &             
          Admin. Regs.  Section 6511, governing the period of limitations             
          for claiming credits and refunds, provides that where no return             
          has been filed, a taxpayer must make a claim for an overpayment             






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