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It is not clear from the record when respondent commenced
the audit of petitioner’s return; however, petitioner has not
alleged that section 7491 is applicable to this case. Even if
section 7491 were to apply, we would decide this case without
regard to the burden of proof.
Respondent sent petitioner a letter dated March 4, 1996,
stating that there was an overpayment of tax and that petitioner
was owed a refund of $2,318 with respect to the 1995 taxable year
that respondent applied to reduce (but not eliminate)
petitioner’s income tax liability for the 1992 taxable year. A
Notice of Levy on Wages, Salary, and Other Income dated October
2, 1996, that respondent issued to petitioner’s employer provides
that petitioner had an unpaid balance of assessed taxes for the
1992 taxable year.
Forms 4340, Certificate of Assessments, Payments, and Other
Specified Matters, for the 1992, 1993, and 1994 taxable years do
not reflect an overpayment made by or a credit owed to
petitioner. Petitioner’s return and Form 4340 for the 1995
taxable year both reflect an income tax of $3,594 and a
withholding credit of $5,912. Form 4340 for 1995 reflects that
an overpayment credit of $2,318 was transferred to petitioner’s
1992 taxable year. Petitioner’s Federal income tax return3 and
3 The return for the 1996 taxable year was also jointly
filed.
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