- 16 -
payments, respondent’s records would show that petitioner made
overpayments with respect to his taxable years 1984, 1985, and
1986, which overpayments respondent should have applied against
his liability for each of his taxable years 1987 and 1990, the
two years to which the collection action at issue relates.7
Respondent counters that, with one exception, respondent has
accounted for all of the payments that petitioner made to respon-
dent. With respect to that one exception, respondent concedes
that respondent did not account for $652.14 of the $706.14
payment made by levy from petitioner’s wages for the pay period
that ended August 8, 1991, and that respondent should have
credited that $652.14 as of August 29, 1991, to petitioner’s
account with respect to his taxable year 1987. See supra note 4.
Because the amount of the liability that remains unpaid for
each of petitioner’s taxable years 1987 and 1990 is properly at
issue, we review respondent’s determination de novo.8 Boyd v.
Commissioner, 117 T.C. 127, 131 (2001); Landry v. Commissioner,
7Petitioner acknowledges that even if respondent had applied
certain alleged overpayments against his liability for each of
his taxable years 1987 and 1990, he nonetheless would have an
unpaid liability for each such year, although he does not know
the amount of each such unpaid liability.
8We reject respondent’s position that an abuse-of-discretion
standard applies in the instant case. See Boyd v. Commissioner,
117 T.C. 127, 131 (2001); Landry v. Commissioner, 116 T.C. 60, 62
(2001). In this connection, respondent does not contest that
petitioner received no notice of deficiency for taxable year 1987
or taxable year 1990 and that petitioner otherwise had no oppor-
tunity to dispute the amount of the liability that remains unpaid
for each such year. See sec. 6330(c)(2)(B), I.R.C.
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