T.C. Memo. 2005-1
UNITED STATES TAX COURT
BARBARA DEATON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
RONNY DEATON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 12375-01L, 11121-02L. Filed January 3, 2005.
In April 1994, Ps filed a request to extend the
time for filing their 1993 Federal income tax return
and remitted $125,000 therewith. Ps did not file their
1993 return until Jan. 10, 2000, reporting an
overpayment of $50,221 thereon. On their 1994-96
returns (also filed on Jan. 10, 2000), Ps sought to
apply that overpayment to their 1994-96 tax
liabilities. R did not honor Ps’ request, on the
ground that the amount Ps sought to so apply had been
“paid” in April 1994, which is outside the “lookback”
period of sec. 6511(b)(2)(A), I.R.C., that is
applicable to Ps’ Jan. 2000 request for credit. R
subsequently issued a Notice of Intent to Levy with
respect to Ps’ 1994-96 taxable years, and Ps timely
requested a collection due process hearing. R’s
Appeals Office sustained the proposed levy and issued a
Notice of Determination to that effect to each of P-H
and P-W.
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