125 T.C. No. 3
UNITED STATES TAX COURT
JOSEPH PAUL FREIJE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 932-02L. Filed July 14, 2005.
P timely petitioned for review under sec. 6330(d),
I.R.C., of R's determination to proceed with levies to
collect unpaid Federal income taxes for 1997, 1998, and
1999.
P claimed in his Appeals hearing and herein that
the proposed levy for 1997 should not be sustained
because a remittance he made in 1997 with respect to
his Federal income tax liability for that year was
instead applied improperly by R against a tax liability
alleged by R to exist for 1995. Consequently, P
contends, R is attempting to collect a tax that has
been paid. R contends that this Court lacks
jurisdiction to consider 1995, a year that was not the
subject of a notice of determination, to ascertain
whether a liability existed for that year, to which the
1997 remittance was applied.
Held: P's claim concerning the disposition of his
1997 remittance is a relevant issue relating to the
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