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overpayment and the mootness doctrine may cause taxpayer
frustration and waste judicial resources. The dismissal of a
proceeding brought in this Court under section 6320 or 6330 due
to the offset of an overpayment may convince taxpayers that their
efforts during the administrative and judicial process were
wasted. Taxpayers may draw little solace from the fact that they
can reinstate their challenge to the Commissioner’s collection
action by filing a refund suit in another court.
MARVEL, WHERRY, and HOLMES, JJ., agree with this concurring
opinion.
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