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On July 20, 2001, respondent assessed additions to tax for
failure to file and to pay timely, and interest for 1998.
Respondent applied petitioner’s overpayment of $569.73 from 2000
to his 1998 tax liability. Petitioner has made no further
payments on his tax liability for 1998.
Respondent issued a Letter 1058, Final Notice of Intent to
Levy and Notice of Your Right to a Hearing, and petitioner timely
requested a hearing. In his request for a hearing, petitioner
stated that he disagreed with the notice because he felt that
respondent was trying to collect money that was actually owed to
him.
At the Appeals Office hearing petitioner stated that he
filed his 1997 Federal tax return late because he knew he was due
a refund, and he did not want it used to offset his child support
obligation. He did not timely file the 1998 return, he said,
because he thought the 1997 refund would be applied as a credit
to his 1998 tax liability. He attributes his predicament to the
Internal Revenue Service (IRS) for not informing the public that
there is a limited period within which to obtain a refund.
Discussion
Summary Judgment
Petitioner argues that he is due a credit from his 1997 tax
return and an abatement of interest and penalties. Respondent
asserts that, as a matter of law, the overpayment for 1997 is
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Last modified: November 10, 2007