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Paragraph (4) of that section serves to deny jurisdiction to this
Court "to restrain or review any credit or reduction made by the
Secretary under section 6402." Sec. 6512(b)(4).3 Respondent
credited the $2,000 payment at issue to petitioners' 1996 taxes.
At the time of the payment, there were no instructions from
petitioners to the contrary. Section 6512(b)(4) clearly
restricts the jurisdiction of this Court to consider petitioners'
contention that this credit should have been made to their 1997
taxes because to do so would constitute the review of a credit
under section 6402. The Court, therefore, cannot consider
petitioners' claim that the payment at issue should have been
credited to their 1997 taxes. Petitioners, therefore, paid
$8,082 on their 1997 tax liability, and the Court so holds.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
3 Sec. 6512(b)(4) was added by the Taxpayer Relief Act of
1997 (TRA 1997), Pub. L. 105-34, sec. 1451(b), 111 Stat. 788,
1054. Sec. 6512(b)(4) became effective on Aug. 5, 1997, TRA 1997
sec. 1451(c), 111 Stat. 1054, and is therefore applicable to this
case.
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Last modified: May 25, 2011