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This case is before the Court on respondent’s motion for
summary judgment under Rule 121. This proceeding arises from a
petition for judicial review filed in response to a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (Notice of Determination) sent to petitioner.
The petition raises two issues: (1) Whether an overpayment
for 1997 eliminates petitioner’s tax liability for 1998, as well
as liability for any additions to tax or interest; and (2)
whether the lack of information on the tax return regarding a
“time limit on filing a tax return” to claim a refund is legally
significant.
Background
On June 24, 2001, petitioner filed his 1997 Federal income
tax return reporting tax of $1,384. Petitioner claimed an earned
income credit of $3,656. The claimed earned income credit
exceeded the reported tax by $2,272.
On July 20, 2001, petitioner filed his Federal income tax
return for 1998 reporting a tax due of $3,915. He claimed an
earned income credit of $1,542 and made a payment of $101,
leaving a balance of $2,272, prior to consideration of any
interest, penalty, or addition to tax.1
1Respondent’s motion alleges the amount to be $2,373,
perhaps failing to credit the payment of $101.
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