Lynda Diane Sampson-Gray - Page 8

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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-             
               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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