Llwellyn Greene-Thapedi - Page 1

                                   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.                    

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