-5-
reported in petitioner’s 1993 amended return, 1994 amended
return, and 1995 amended return. Respondent thus acknowledges
that petitioner does not owe tax for any of her taxable years
1993, 1994, and 1995. With respect to petitioner’s taxable year
1996, respondent maintains that petitioner owes tax of $1,143
computed as follows: Total tax of $2,314 reported in peti-
tioner’s 1996 amended return minus tax withheld of $1,171 shown
in respondent’s records and reported in petitioner’s 1996 return
filed on April 15, 1997. Respondent satisfied the tax due of
$1,143 for petitioner’s taxable year 1996 by offsetting such tax
due with overpayments for petitioner’s taxable years 1999, 2002,
and 2003.3
Discussion
It is respondent’s position that this case is moot. Accord-
ing to respondent,
Respondent has accepted the tax reported on peti-
tioner’s amended income tax returns for the tax years
1993 through 1996. For the years 1993, 1994 and 1995,
petitioner has sufficient withholding to fully pay the
tax. For the year 1996, petitioner has a tax liability
but this liability had been fully paid by offsets from
other years. Since petitioner has no unpaid liabili-
ties for the years at issue, respondent will not be
taking further collection action and this case is moot.
It is petitioner’s position that she has overpaid tax for
3Respondent originally applied overpayments for petitioner’s
taxable years 1999, 2002, and 2003 to petitioner’s taxable year
1993. Respondent reversed the application of such overpayments
to petitioner’s taxable year 1993 and applied such overpayments
to petitioner’s taxable year 1996.
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