Richard S. and Mary L. Garcia - Page 5

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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               

                                                  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           

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