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remanding T.C. Memo. 2002-312. Unless otherwise indicated, all
section references are to the Internal Revenue Code, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Background
On March 27, 2003, in response to a payoff figure that
respondent gave him for his 1987 and 1989 tax liabilities,
petitioner made a voluntary payment of $15,550. Respondent
applied $3,625 to petitioner’s 1987 tax liability. This
satisfied petitioner’s 1987 tax liability in full.
In Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006), we
held that in section 6330 proceedings when the tax liability for
a particular year has been paid in full, we lack jurisdiction to
determine whether an overpayment exists or to order a refund or
credit for that year and we must dismiss that year as moot.
Petitioner’s case is before the Court pursuant to our section
6330 jurisdiction--it is not before the Court pursuant to our
section 6404 jurisdiction. See id. at 12-13. The parties do not
dispute that petitioner’s 1987 tax liability has been paid in
full. Accordingly, we shall dismiss the 1987 year as moot. See
id.
Respondent applied the balance of the $15,550 March 27,
2003, payment to petitioner’s 1989 tax year. Respondent alleges
that after applying the remaining $11,925 to petitioner’s 1989
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