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we find that for 1995 there is a deficiency and further that
there is no overpayment, as petitioner’s payments do not exceed
the tax imposed. See sec. 6512(b)(1); Bachner v. Commissioner,
109 T.C. at 128-129.
Our conclusions regarding the 1995 overpayment also resolve
any remaining issues in 1996. There being no overpayment in
1995, petitioner’s contention that he has a $250 overpayment for
1995 that may be credited against his 1996 tax liability must
fail. Consequently, the only payments petitioner has made with
respect to his 1996 tax liability are the amounts withheld from
his wages in 1996. There is a deficiency in that year of $5,224;
i.e., the difference between the agreed amount imposed ($5,224)
and the amount treated as shown on the return ($0). See sec.
301.6211-1(a), Proced. & Admin. Regs.
Certain allegations by petitioner of misconduct by
respondent, including respondent’s “using the power of the
* * *[Tax Court] to extort money” in respect of a claim that is
“fraudulently overstated”, merit comment. First, petitioner
contends that respondent’s unwillingness to credit his 1994
overpayment against his tax liabilities for 1995 or 1996 was
“abusive”. We disagree. Petitioner cannot recover his 1994
overpayment because he failed to file a timely return or claim.
Because petitioner’s claim was untimely, respondent was precluded
by law from crediting or refunding any portion of the 1994
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