- 26 -
Respondent issued the notice of deficiency on April 4, 2000,
and the two notices of determination on August 8, 2000. When
respondent issued the two notices of determination, respondent
was aware that petitioners’ income tax for their 1992 taxable
year was $39,498.02. Respondent’s records show that petitioners
paid at least $42,714.42 for their 1992 taxable year, and,
therefore, petitioners overpaid their taxes by $3,216.40 for
their 1992 taxable year.
We conclude from our analysis of respondent’s records that
the Appeals officer did not properly consider petitioners’
payments for the 1992 taxable year against their liabilities in
issue which respondent seeks to collect. Petitioners may
challenge the existence or amount of their underlying tax
liability pursuant to section 6330(c)(2)(B),10 which includes
their “self-assessed” liabilities reported on their amended
returns. Montgomery v. Commissioner, 122 T.C. __ (2004)(slip op.
at 11-12). Consequently, we remand the instant case to the
Appeals officer to credit petitioners’ $3,216.40 payment against
the liabilities in issue.
10Sec. 6330(c)(2)(B) provides:
(B) Underlying liability.–-The person may also raise at the
hearing challenges to the existence or amount of the
underlying tax liability for any tax period if the
person did not receive any statutory notice of
deficiency for such tax liability or did not otherwise
have an opportunity to dispute such liability.
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextLast modified: May 25, 2011