- 13 -
was therefore improper, and the Appeals officer's disregard of
their claim that those payments had been misapplied was an abuse
of discretion. In so doing, the Appeals officer failed to
satisfy the mandate of section 6330(c)(1) that she verify that
the requirements of any applicable law or administrative
procedure had been met. The $3,337.24 liability for 1993 that
respondent seeks to collect herein must be offset by the $2,617
in payments petitioners made under the 1993 installment agreement
that respondent improperly applied to their 1991 and 1992
liabilities.
Petitioners also contend that respondent improperly applied
their 1995 and 1996 overpayments to 1991 because the 1991
assessment to which they were applied (i.e., the 1991 quick
assessment) was invalid, having been made after the period of
limitation on assessment for petitioners' 1991 taxable year had
expired. As a consequence, petitioners contend, those
overpayments should be available to satisfy the 1993 and 1997
liabilities sought to be collected herein.
Respondent counters that this Court lacks jurisdiction to
consider whether the 1991 quick assessment was valid, because
1991 was not a subject of the notice of determination; that is,
1991 is a nondetermination year in this case.10 We held to the
10 Respondent notes in this regard that we granted his
motion to dismiss for lack of jurisdiction with respect to
(continued...)
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