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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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