Kenneth B. and Marie L. Boyd - Page 13

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          any basis to overrule Offiler v. Commissioner, supra, and                   
          Lunsford v. Commissioner, supra.                                            
               Petitioners also claim that respondent erred in applying the           
          overpayment to a liability subject to an installment agreement,             
          thus violating the provisions of section 6159.  While petitioners           
          do not claim that section 6159 provides a jurisdictional basis              
          for the Court to take any action in that regard, they do claim              
          that, had they been allowed a section 6330 hearing, and had they            
          been allowed to offer a collection alternative, they would have             
          had the opportunity to demonstrate not only their entitlement to            
          the collection alternative of an installment agreement but that             
          petitioner husband already had an installment agreement to pay              
          the unpaid tax against which was applied the overpayment.                   
          Because petitioners have not satisfied the prerequisites to                 
          invoke our jurisdiction under section 6330, we have no authority            
          to consider petitioners’ claim.4                                            

               3(...continued)                                                        
          (2000), the taxpayer, after receiving a notice of intent to levy            
          and being advised of her right to a sec. 6330 hearing, but                  
          failing to make a timely request for such hearing, submitted a              
          Form 9423, to the IRS “accepting” the offer of a sec. 6330                  
          hearing.  The request was rejected (the rejection).  We observed            
          that the Commissioner’s Collection Appeals Program “is an                   
          administrative review program not required by statute.”  Id. at             
          494.  We found that the rejection “was not, and did not purport             
          to be, a notice of determination pursuant to section 6330.”                 
               4  Since petitioners do not rely on the exception to the so-           
          called Anti-Injunction Act, sec. 7421(a), found in sec.                     
          6331(k)(3)(A), we do not rule on its application or consider                
                                                             (continued...)           





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