Tsutomu Tedokon - Page 1

                                 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”.                  

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