Patrick T. McGuinness - Page 5




                                        - 4 -                                         
               On November 21, 2005, respondent’s Appeals Office in                   
          Jacksonville, Florida, received petitioner’s 2001 return for                
          filing.  The return, which is a joint return by petitioner and              
          his wife, includes the couple’s income (specifically including              
          petitioner’s wages as determined by respondent in the August 22,            
          2005 notice of deficiency), deductions, credits, and payments.              
          In sum, the return reported a tax liability of $21,229 and                  
          claimed Federal income tax withheld of $22,583, thereby resulting           
          in an overpayment (and a request for refund) of $1,354.4                    
               Respondent accepted petitioner’s return as filed and, on               
          January 2, 2006, assessed “additional” tax against petitioner and           
          his spouse in the amount of $21,229; i.e., the amount reported on           
          the delinquently filed return.  However, respondent did not                 
          refund or credit the $1,354 overpayment; rather, respondent                 
          transferred the overpayment into an excess collections account on           
          the ground that the statute of limitations barred refund or                 
          credit.                                                                     
                                     Discussion                                       
          Deficiency Jurisdiction                                                     
               In an action for the redetermination of a deficiency, the              
          Court’s jurisdiction under section 6213(a) depends on (1) the               
          issuance by the Commissioner of a valid notice of deficiency to             


               4  The return was prepared by a C.P.A. affiliated with an              
          accounting firm.                                                            






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