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
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