- 21 -
believe a claim directed at the status of the tax as "unpaid" is
a "relevant issue relating to the unpaid tax or the proposed
levy". Sec. 6330(c)(2)(A). Meaningful review of a claim that a
tax sought to be collected by levy has been paid, by means of a
remittance or an available credit, will typically require
consideration of facts and issues in nondetermination years, as
those years may constitute the years to which a remittance was
applied or from which a credit originated.14
Finally, we note that, notwithstanding respondent's present
position, the Appeals officer interpreted the statute to require
her consideration of petitioner's claim that certain remittances
intended for 1997 had been applied improperly to 1995. The
determination specifically addresses this claim, and traces the
application of the Freijes' June 3, 1997, remittance to an
14 Indeed, we have routinely considered facts and issues in
nondetermination years in these circumstances. See, e.g., Landry
v. Commissioner, 116 T.C. 60 (2001) (untimely claim for
application of overpayments from nondetermination years);
Leineweber v. Commissioner, T.C. Memo. 2004-17 (claim that
overpayment in determination year was applied to nondetermination
year for which period of limitation on collection had expired);
Tedokon v. Commissioner, T.C. Memo. 2002-308 (same as Landry);
Lee v. Commissioner, T.C. Memo. 2002-233 (same as Landry), affd.
70 Fed. Appx. 471 (9th Cir. 2003); Kazunas v. Commissioner, T.C.
Memo. 2002-188 (existence of overpayment in nondetermination
year); Sponberg v. Commissioner, T.C. Memo. 2002-177 (claim that
Commissioner had not accounted for all payments in
nondetermination years, which if accounted for would result in
overpayments available for application to determination years).
Apparently no issue was raised in the foregoing cases concerning
our jurisdiction to consider facts and issues arising in
nondetermination years.
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