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under section 31 (relating to tax withheld on wages)
* * * estimated tax payments, and other payments in
satisfaction of tax liability made before the return is
filed, exceed the tax shown on the return (provided
such excess has not been refunded or allowed as a
credit to the taxpayer). [Emphasis added.]
Thus, section 1.6664-2(d), Income Tax Regs., provides that
amounts “collected without assessment” can include estimated tax
payments, but only to the extent those payments, along with
withholding or other credits, exceed the tax shown on the return,
and only so long as the excess has not been refunded or allowed
as a credit to the taxpayer.
As we have found above, respondent first credited the
disputed estimated tax payments to petitioners’ taxable year
2002. After petitioners reported an overpayment of $17,645 on
their 2002 tax return, respondent credited $10,406.63 of the
claimed overpayment to Mr. Ryals’s 1978 tax liability pursuant to
section 6402(a).8 As stated above this Court does not have
jurisdiction to review any credit or reduction made by the
Commissioner pursuant to section 6402(a). See sec. 6512(b)(4);
Savage v. Commissioner, supra at 49. Accordingly, we hold that
we do not have jurisdiction to decide whether respondent
8Respondent was not precluded from subsequently determining
a deficiency for petitioners’ 2002 taxable year despite allowing
a portion of the claimed overpayment. See Terry v. Commissioner,
91 T.C. 85, 87 (1988).
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Last modified: May 25, 2011