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After a series of correspondences between the parties,
petitioner attended a conference with Appeals Officer Fred
McMullen on February 24, 2000. At the conference, petitioner
asserted that respondent should have applied the overpayment of
tax shown on his 1991 Federal income tax return to his tax
liabilities for the subsequent years. Petitioner did not, and
still does not, dispute the correctness of the amounts of the
underlying tax liabilities assessed by respondent for 1993, 1994,
1995, and 1997.
Although petitioner had expressed an interest in submitting
an offer in compromise, he failed to submit an offer and did not
provide the information necessary to determine whether an offer
would be an appropriate collection alternative.
On July 6, 2000, respondent issued to petitioner the
aforementioned Notice. The Notice states:
With the best information available, the requirements
of various applicable law or administrative procedures
have been met. * * *
* * * * * * *
You suggested that you believe that you are entitled to
a credit from a prior year overpayment to be used to
offset, in part if not in full, the liabilities in
question. IRS records show that your 1991 personal
income tax return, F. 1040, does show an overpayment.
However, this return was not filed until some time in
1999 so the statute of limitations for filing a claim
for credit or refund had expired; accordingly, no
credit is available to offset the liabilities at issue.
* * * * * * *
Appeals believes that, despite its intrusiveness, a
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