Simon L. and Patricia M. Richard - Page 15

                                       - 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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