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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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Last modified: November 10, 2007