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to offset all or part of the tax due for taxable year
1992 although the latter year is otherwise subject to
review under section 6330. See, e.g., Trent v.
Commissioner, T.C. Memo. 2002-285.
District Court Refund Suit
Petitioner then filed a refund suit in the United States
District Court, Northern District of Illinois, Eastern Division,
claiming a refund of her 1999 overpayment. The United States
moved to dismiss on the ground that as a matter of law petitioner
has no claim for a 1999 overpayment because the credit against
the 1999 tax year no longer exists, having been applied against
petitioner’s outstanding 1992 tax liability pursuant to section
6402(a). By memorandum opinion and order entered December 11,
2003, the District Court denied the Government’s motion to
dismiss, on the ground that it could not determine as a matter of
law that petitioner’s 1999 overpayment did not exceed her 1992
liability, so that the Government’s section 6402(a) duty to
“refund any balance to such person” would not arise in the
District Court case. The District Court stated:
Finally, the Court is mindful that although the
Tax Court does not have concurrent jurisdiction over
the issues in the present suit, which relates to the
1999 tax year, see Statland v. United States, 178 F.3d
465, 470-71 (7th Cir. 1999), the Tax Court proceedings
related to Plaintiff’s 1992 tax liability will likely
resolve certain facts necessary to the resolution of
the present litigation. Therefore, this matter is
stayed pending the outcome of the Tax Court
proceedings.
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