Michael A. Zapara and Gina A. Zapara - Page 30

                                       - 30 -                                         
          authorized to credit a taxpayer’s account without an                        
          overpayment”.  Section 6402(a) merely provides a procedure                  
          whereby respondent may credit a taxpayer’s overpayment against an           
          outstanding tax liability before refunding the balance.  Neither            
          section 6402(a) nor any other provision of law forecloses                   
          respondent from giving petitioners proper credit as ordered by              
          this Court in the exercise of its authority pursuant to section             
          6330(d).22                                                                  
               To reflect the foregoing,                                              

                                                  An order will be issued             
                                             denying respondent’s motion              
                                             for reconsideration.                     


















               22 The amount, if any, of credit due to petitioners will               
          depend upon findings this Court has ordered respondent’s Appeals            
          Office to make upon remand.                                                 

Page:  Previous  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30