Joseph Paul Freije - Page 1

                              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                
                    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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