126 T.C. No. 1
UNITED STATES TAX COURT
LLWELLYN GREENE-THAPEDI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7940-01L. Filed January 12, 2006.
In her original petition, P challenged R’s notice
of determination sustaining a proposed levy to collect
P’s 1992 income tax. She contended, among other
things, that R had failed to make a timely assessment
of her 1992 tax liabilities and had included excessive
interest accruals in her 1992 balance due; she sought a
refund of certain amounts previously paid with respect
to her 1992 account. After the petition was filed, P’s
1992 balance due was eliminated by R’s offset of P’s
1999 overpayment, pursuant to sec. 6402(a), I.R.C. P
amended her petition in the Tax Court, seeking an
increased refund. Held: Inasmuch as R agrees that
there is no unpaid 1992 tax liability upon which a levy
could be based and that no further collection action
should be taken, P’s challenges to the proposed levy
are moot. Held, further, this Court lacks jurisdiction
in this collection review proceeding to determine an
overpayment or to order a refund or credit of taxes.
Held, further, this case will be dismissed as moot.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011