- 7 -
did not abuse his discretion in denying petitioners’ request to
apply FICA credits against their unpaid tax liabilities.
The parties stipulated a certified transcript of account for
petitioners’ 1984 taxable year. The certified transcript of
account shows that on February 2, 1999, respondent assessed the
stipulated deficiency and gave petitioners a withholding credit
of $5,306. Petitioners claim that the overpayment of FICA tax in
1984 was actually $6,740.40. However, in the prior Tax Court
proceeding, petitioners and respondent stipulated the amount of
credits for increased Federal income tax withholdings, including
FICA taxes. Petitioners did not present any evidence that their
excess withholdings for 1984 exceeded those amounts.
Petitioners also claimed FICA overpayments for 1985 through
1989 in their requests for a section 6330 hearing and claimed a
FICA overpayment for 1990 in their posttrial memorandum. None of
those years were before the IRS Office of Appeals. Further,
petitioners did not file, within the applicable statutory period,
a claim for refund or credit for FICA taxes that they claim to
have overpaid between 1984 and 1989.3 Petitioners contend,
3Under sec. 6413(b), if certain other conditions are met, an
overpayment of employment taxes, including an overpayment of FICA
taxes, “shall be refunded in such manner and at such times
(subject to the statute of limitations properly applicable
thereto) as the Secretary may by regulations prescribe.” Sec.
6511(a) provides in part:
SEC. 6511(a). Period of Limitation on Filing
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011