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created summary collection provisions has been approved by the
courts for many years and found to be constitutional. Here,
obviously, there is no taking or deprivation of property without
due process. The administrative proceeding in which petitioner
participated and the litigation in which he now engages are
designed to provide petitioner with due process. See Myers v.
United States, 647 F.2d 591, 602 (5th Cir. 1981). Moreover,
petitioner availed himself of the opportunity to litigate the
merits of respondent’s determination of the underlying tax
liability and pursued his position on appeal to the Court of
Appeals for the Fifth Circuit. It was only after our decision in
that case was final and petitioner’s failure to pay that
respondent used summary collection methods. Here again
petitioner’s contention is without substance or merit.
VIII. Whether Respondent Was Entitled To Offset Tax
Refunds From Joint Returns of Petitioner and His Wife
Against Petitioner’s Outstanding Individual 1991 Tax
Obligation
Petitioner’s individual tax liability, including interest
and penalties, was approximately $288,028.05 (with interest
calculated to January 31, 2006). Respondent offset a total
amount of $772.64 of refunds from petitioner’s and his wife’s
joint 1999 through 2002 Federal income tax returns. Petitioner
broadly contends that respondent is not entitled to offset joint
income tax refunds against the individual tax of one of the joint
filers.
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Last modified: November 10, 2007