Lynda Diane Sampson-Gray - Page 7

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               There is no dispute that petitioner’s 1991 and 1997 tax                
          liabilities have been fully satisfied and that respondent is no             
          longer pursuing any collection action with respect to those tax             
          liabilities.  The only relief petitioner has sought in this                 
          proceeding is a refund of $537.52, on the ground that the levy              
          has resulted in overpayment of her 1991 and 1997 taxes by that              
          amount.  Although neither party has contested our jurisdiction to           
          consider petitioner’s refund claim in this section 6330                     
          proceeding, jurisdiction may not be conferred upon the Court by             
          agreement or through equitable principles such as estoppel.                 
          Clark v. Commissioner, supra at 109.  This Court can, sua sponte,           
          question its jurisdiction at any time.  Id.; Smith v.                       
          Commissioner, 124 T.C. 36, 40 (2005).                                       
               This Court has recently held that it lacks jurisdiction in             
          section 6330 collection proceedings to determine the amount of an           
          overpayment or to order a refund or credit of taxes.  Greene-               
          Thapedi v. Commissioner, 126 T.C. 1 (2006).  Accordingly, this              
          Court lacks jurisdiction to consider petitioner’s claim for a               
          refund in this collection proceeding.  Petitioner has not                   
          alleged, and the record does not suggest, any procedural defect             
          in the levy upon her State tax refund such as might warrant the             
          Court’s exercise of its inherent equitable powers to order the              

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