Susan Bocock and Jack Carl Ryals - Page 1

                                   127 T.C. No. 12                                    

                               UNITED STATES TAX COURT                                

                  SUSAN BOCOCK AND JACK CARL RYALS, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11161-05.          Filed October 30, 2006.                  

                    Ps made certain payments before filing their 2002                 
               tax return and intended that the payments would be                     
               applied to their 2002 taxable year.  R first credited                  
               the payments to Ps’ 2002 taxable year but later                        
               credited the payments to P husband’s outstanding tax                   
               liability from 1978 after Ps filed their 2002 tax                      
               return on which they claimed an overpayment.  R                        
               subsequently determined a deficiency in income tax and                 
               an accuracy-related penalty pursuant to sec. 6662(a),                  
               I.R.C., for Ps’ 2002 taxable year and sent Ps a notice                 
               of deficiency.  Ps timely petitioned this Court for a                  
               redetermination of the deficiency and contended that                   
               the Court has deficiency jurisdiction over the issue of                
               whether R improperly applied the payments intended for                 
               Ps’ 2002 taxable year to P husband’s 1978 tax liability                
               because the payments were amounts “collected without                   
               assessment” within the meaning of sec. 6211(a)(1)(B),                  

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