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The crux of petitioner’s complaint is that had respondent
applied petitioner’s 1999 overpayment as an estimated tax payment
toward his 2000 tax liability, petitioner’s 2000 tax liability
would have been paid. Thus, petitioner challenges his underlying
tax liability for the year at issue. See Landry v. Commissioner,
116 T.C. 60, 62 (2001).
Respondent did not issue, and petitioner did not receive, a
statutory notice of deficiency for 2000. Petitioner’s 2000 taxes
were not discharged in his bankruptcy proceeding, and he did not
otherwise have an opportunity to argue that his 1999 overpayment
should be applied to his 2000 tax liability. Consequently,
petitioner may challenge that liability, and we have jurisdiction
to consider it. We also have jurisdiction to consider
petitioner’s tax liabilities for 1999 and 1994, years that were
not the subject of the notice of determination, insofar as they
are relevant to computing petitioner’s 2000 tax liability. See
Freije v. Commissioner, 125 T.C. 14 (2005).
B. Verification That Requirements of Applicable Law and
Administrative Procedure Have Been Met
Section 6330 requires the Appeals officer to verify that
the requirements of any applicable law or administrative
procedure have been met. Consequently, the Appeals officer must
verify that the underlying tax was properly assessed.
Section 6201 authorizes the Secretary to assess all taxes
reported by the taxpayer on his/her return. Generally, the
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Last modified: May 25, 2011