- 14 -
contrary in Freije v. Commissioner, 125 T.C. 14 (2005). "[O]ur
jurisdiction under section 6330(d)(1)(A) encompasses
consideration of facts and issues in nondetermination years where
the facts and issues are relevant in evaluating a claim that an
unpaid tax has been paid." Id. at 27. Under Freije,
petitioners' claim that their 1995 and 1996 overpayments should
be available to offset the unpaid liabilities for 1993 and 1997
because the overpayments were applied against an invalid 1991
assessment is a "relevant issue relating to the unpaid tax"
within the meaning of section 6330(c)(2), over which we have
jurisdiction pursuant to section 6330(d)(1).
Respondent further argues that, in the event we conclude
that we have jurisdiction, the 1991 quick assessment was valid,
notwithstanding that it was made on August 28, 1995, more than 3
years after April 15, 1992,11 because petitioners consented to an
extension of the period of limitations on assessment for 1991
10(...continued)
petitioners' 1991 taxable year. However, we granted dismissal
for lack of jurisdiction concerning 1991 because there was no
determination concerning a collection action for that year.
Whether any fact or issue arising in 1991 is a "relevant issue",
within the meaning of sec. 6330(c)(2), with respect to an unpaid
tax in 1993 or 1997, is a separate question. See Freije v.
Commissioner, 125 T.C. 14 (2005).
11 Petitioners' Form 4340 for 1991 records that their 1991
Federal income tax return was filed, and the tax reported thereon
assessed, on Apr. 13, 1992. Accordingly, the period of
limitation on assessment for petitioners' 1991 income taxes
expired on Apr. 15, 1995, absent an extension. See sec. 6501(a)
and (b)(1).
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