T.C. Memo. 2002-308
UNITED STATES TAX COURT
TSUTOMU TEDOKON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8797-00L. Filed December 17, 2002.
P filed a petition for judicial review pursuant to
sec. 6330, I.R.C., in response to a determination by R
to proceed with collection by levy of assessed tax
liabilities for 1993, 1994, 1995, and 1997.
Held: Because P’s claim for overpayment credit
was filed within three years from the date P filed his
return, P’s claim was timely filed. Omohundro v.
United States, 300 F.3d 1065 (9th Cir. 2002), followed;
Rev. Rul. 76-511, 1976-2 C.B. 428 applied.
Held, further, because P made no tax payments
during the applicable look-back period of sec.
6511(b)(2)(A), I.R.C., the ceiling limitation on P’s
credit is zero.
Held, further, equitable relief is unavailable to
P, and R may proceed with collection of balances due as
determined in a “NOTICE OF DETERMINATION CONCERNING
COLLECTION ACTION(S) UNDER SECTION 6320 and/or 6330”.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011