Roy L. Hutchinson - Page 5

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          1998 tax return.2  The 1998 tax return reflected an overpayment             
          of $1,686 and sought to apply the payment to the 1999 tax year.             
          On the 1999 return petitioner and his wife sought to apply an               
          overpayment of $7,023 to the 2000 tax year.                                 
               As a result of the meeting and after considering the copy of           
          the purported return, respondent reduced the 1999 deficiency to             
          $4,976, which amount petitioner concedes.  Because the parties              
          agree that petitioner’s withholding credits and estimated tax               
          payments exceed the amount of tax due as redetermined, the                  
          question is whether petitioner is entitled to a refund of an                
          overpayment in the amount of $361 for the 1999 taxable year.  The           
          only issue related to this overpayment is whether it is time                
          barred by section 6511(b)(2).                                               
               Petitioner claims that he is entitled to a determination of            
          an overpayment of his 1999 Federal income tax and that the                  
          overpayment should be refunded to him.  Respondent contends that            
          petitioner is not entitled to a refund of an overpayment because            
          of the limitations of sections 6511 and 6512(b).                            
               Pursuant to section 6512(b)(1), we have jurisdiction to                
          determine the existence and amount of any overpayment of tax to             
          be credited or refunded for years that are properly before us.              
          However, if a taxpayer did not file a return before the notice of           

               2  The IRS filed this as petitioner’s 1998 return on Feb.              
          17, 2004.                                                                   

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