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),
I.R.C.
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