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Commissioner to return petitioner’s State tax refund to her.5
Cf. Zapara v. Commissioner, 124 T.C. 223 (2005) (requiring the
Commissioner to provide the taxpayer a credit with respect to
property that the Commissioner had seized pursuant to a jeopardy
levy but had improperly refused to sell in compliance with the
taxpayer’s request made pursuant to section 6335(f)); Chocallo v.
Commissioner, T.C. Memo. 2004-152 (requiring the Commissioner to
return to the taxpayer, with interest, the amount collected by
levy where the levy had been made without following the hearing
procedures required under section 6330(b)).
Although petitioner cannot pursue her claim for a refund in
this Court, she is not without a remedy, as she may file a claim
for refund with the IRS (as suggested in the Notice of
Determination and in the decision letter), and if the claim is
denied, sue for a refund in the Federal District Court or the
U.S. Court of Federal Claims. See McCormick v. Commissioner, 55
T.C. 138, 142 (1970); Koerner v. Commissioner, T.C. Memo. 1997-
144.
In light of the foregoing,
Decision will be entered
for respondent.
5 We expect respondent, however, to give petitioner proper
credit for the $139.02 of interest that respondent admits
petitioner overpaid for 1991.
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