Susan Bocock and Jack Carl Ryals - Page 2

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                    Held:  This Court does not have jurisdiction over                 
               the issue of whether R improperly applied the 2002                     
               payments to P husband’s 1978 tax liability because R                   
               credited P husband’s 1978 tax liability pursuant to                    
               sec. 6402(a), I.R.C., after Ps reported an overpayment                 
               on their 2002 tax return.  This Court does not have                    
               jurisdiction to review any credit or reduction made by                 
               the Commissioner pursuant to sec. 6402(a), I.R.C.  Sec.                
               6512(b)(4), I.R.C.; Savage v. Commissioner, 112 T.C.                   
               46, 49-51 (1999).                                                      


               Keith H. Johnson, for petitioners.                                     
               Lauren Epstein, for respondent.                                        


               WELLS, Judge:  The instant case is before the Court on                 
          respondent’s motion to enter a decision.  The parties previously            
          had represented to the Court that the case was settled and filed            
          a stipulation of settled issues.  We must decide:  (1) Whether we           
          have jurisdiction to decide whether respondent improperly                   
          credited to an earlier taxable year an overpayment that                     
          petitioners reported on their income tax return for taxable year            
          2002, and, (2) if we find that we have such jurisdiction, whether           
          respondent improperly credited the overpayment.  Unless otherwise           
          indicated all section references are to the Internal Revenue                
          Code, as amended.                                                           
                                  FINDINGS OF FACT                                    
               Some of the facts and certain exhibits have been stipulated.           
          The parties’ stipulations of fact are incorporated in this                  







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