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Discussion
The positions of the parties are simple and diametrically
opposed: Respondent has determined the amounts at issue to be
outstanding, while petitioners state that the amounts have been
paid.
Upon review of the record, the Court finds that there are
two controversial items on which this case turns. The first is:
What is the effect, if any, of the amended return submitted on
August 14, 1995, for the 1991 tax year claiming an overpayment
credit of $8,742? The second is: What is the significance of
petitioners' claims of estimated tax payments of $11,062 on their
1995 return and $4,908 on their 1996 return?
Because petitioners failed to take advantage of their
opportunity to dispute their tax liability for 1993, they may not
do so now. See sec. 301.6330-1(e)(3), Q&A-E2, (f)(1), Q&A-F5,
Proced. & Admin. Regs.; see also Aguirre v. Commissioner, 117
T.C. 324 (2001). Where the validity of the tax liability is not
properly part of the appeal, the taxpayer may challenge the
determination of the Appeals officer for abuse of discretion.
Sego v. Commissioner, 114 T.C. 604, 609-610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000). It has been held
that discretion can be abused by neglecting a significant
relevant factor, by giving weight to an irrelevant factor, or by
considering only the proper factors but nevertheless making a
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