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determining that the 1987 collection period did not expire until
July 8, 2001. Accordingly, using the 1997 overpayment as an
offset to satisfy petitioner’s 1987 tax liability was proper.
What remains for our decision is whether respondent’s
determination to proceed with collection was an abuse of
discretion. Sec. 6330(d). The Appeals officer considered
petitioner’s argument that the 1997 overpayment should have been
used to satisfy petitioner’s 1997 income tax deficiency instead
of its use as an offset to satisfy petitioner’s 1987 tax
liability. Section 6402 allows the Secretary to credit the
amount of an overpayment against any liability in respect of an
internal revenue tax on the part of the person who made the
overpayment. Such offset does not preclude the Internal Revenue
Service from making a later determination or assessment with
regard to the overpayment year. Owens v. Commissioner, 50 T.C.
577, 583 (1968); Clark v. Commissioner, 158 F.2d 851 (6th Cir.
1946).
The Appeals officer verified that respondent had complied
with all legal and procedural requirements pertaining to the
proposed levy. Petitioner did not challenge the appropriateness
of the intended method of collection or offer a collection
alternative. Also, petitioner did not raise any other defenses
to collection. Consequently, the Appeals officer determined the
proposed levy was legally and procedurally correct. Petitioner
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