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COLVIN, J., concurring: I accept as correct the majority’s
interpretation of the statute and our lack of jurisdiction in
this case. However, I write separately to highlight the fact
that the Commissioner’s offset authority can cause undesirable
consequences for taxpayers and the Court in collection review
proceedings under sections 6320 and 6330.
The majority holds that petitioner properly invoked the
Court’s jurisdiction under section 6330 by filing a timely
petition challenging respondent’s notice of determination
regarding the proposed collection of her tax liability for 1992.
The majority also holds that action was rendered moot because
petitioner later overpaid her Federal income tax for 1999, and
the Commissioner offset that overpayment by the amount of her
unpaid 1992 tax liability.
Typically in these situations, a taxpayer’s only remedy may
be to fully pay the tax, file a refund claim, and if
unsuccessful, institute a tax refund suit in Federal District
Court or the Court of Federal Claims. As a result, taxpayer
protections provided in sections 6320 and 6330, that is, the
right to administrative and judicial review of the Commissioner’s
collection actions, can quickly evaporate simply because the
taxpayer overpaid his or her taxes for another year.
The circumstances present here may recur in future cases.
The combination of the Commissioner’s authority to offset an
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