Harvey Taylor - Page 8

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          the refund for the overpayment shown on his 1997 return was                 
          applied to his past-due child support liability.                            
               The Commissioner is authorized to refund to a taxpayer any             
          overpayment the taxpayer made.  Sec. 6402(a).  However, where the           
          taxpayer is liable for past-due support, the Commissioner is                
          statutorily required to intercept and to remit any overpayments,            
          to the extent of the liability, to the State collecting the                 
          support.  Sec. 6402(c).3  Whether a refund for a given taxable              
          year is paid directly to a taxpayer or is intercepted for past-             
          due support, the Commissioner nevertheless may determine that               
          there is a deficiency in tax for that year.  Terry v.                       
          Commissioner, 91 T.C. 85 (1988).  If the Commissioner makes such            
          a determination, the taxpayer is not entitled to an offset of the           
          refund against the amount of the deficiency.  Sec. 6211(a).  In             
          short, because the 1997 refund was remitted on petitioner’s                 
          behalf in accordance with his obligation to pay child support,              
          petitioner is liable for the subsequently determined deficiency             
          in the tax shown on the 1997 return.                                        
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
                                             Decision will be entered                 
                                        for respondent.                               


          3This Court does not have jurisdiction to review the                        
          Commissioner’s interception of refunds for past-due child support           
          under the authority of sec. 6402(c).  Sec. 6402(f).                         




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