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paid with their request for an extension to file, and an
overpayment of $17,645 and requested a refund of $17,585.5
Pursuant to section 6402(a), respondent credited to Mr. Ryals’s
1978 income tax liability $10,406.63 of petitioners’ claimed
overpayment.
Respondent later determined a deficiency in petitioners’
income tax of $18,481 and a section 6662(a) penalty of $3,696 for
their 2002 taxable year and sent petitioners a notice of
deficiency on March 28, 2005. Petitioners timely petitioned this
Court.
At the call of the instant case for trial during the Court’s
trial session on January 23, 2006, the parties appeared and
represented to the Court that the case was settled and filed a
stipulation of settled issues. We granted the parties an
additional 30 days to submit a decision document. After the
trial session, a dispute arose between the parties regarding
whether certain payments petitioners intended to be applied to
their 2002 taxable year were properly credited to earlier years
4(...continued)
that petitioners intended as an estimated tax payment for 2003,
but that respondent credited to Mr. Ryals’s 1977 tax liability.
See supra note 3. For the reasons explained below, we do not
have jurisdiction to decide whether respondent improperly
credited Mr. Ryals’s earlier tax liabilities.
5The record does not indicate why petitioners requested a
refund that was $60 less than the amount of their claimed
overpayment.
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