- 6 -
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
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011