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Respondent determined a deficiency of $623 in Federal income
tax for petitioners’ 2001 tax year. At trial, respondent
conceded the deficiency. The issue for decision is whether the
Court has jurisdiction to consider petitioners’ arguments that
respondent, under section 6402, incorrectly applied an
overpayment of petitioners’ 2001 Federal income taxes toward
payment of an indebtedness owing by petitioner John Wolfgram (Mr.
Wolfgram) to a Federal agency, and that petitioner Kristine
Wolfgram (Mrs. Wolfgram) is entitled to a refund as an injured
spouse under section 301.6402-6(i), Proced. & Admin. Regs.
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are made part hereof.
Petitioners’ legal residence at the time the petition was filed
was Fair Oaks, California. At the time of trial, petitioners
were residing at Foresthill, California.
Petitioners filed a joint Federal income tax return for
2001. On that return, petitioners reported $63,411.38 in wage
and salary income, $787.51 in taxable refunds of State and local
income taxes, and $2,350 in Schedule C-EZ, Net Profit From
Business, income. The return showed a tax of $2,861, Federal
income tax withholdings of $5,235.66, and an overpayment of
$2,374.66. Petitioners elected that the entire overpayment be
applied to their 2002 estimated tax. Respondent did not do that.
Respondent instead issued a notice of deficiency, determining a
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