DocketNumber: No. 15075-02S
Judges: "Powell, Carleton D."
Filed Date: 12/30/2003
Status: Non-Precedential
Modified Date: 11/20/2020
2003 Tax Ct. Summary LEXIS 178">*178 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
POWELL, Special Trial Judge: This case was heard pursuant to the provisions of
Year Liability 2003 Tax Ct. Summary LEXIS 178">*179 1991 $ 4,599.06
1993 5,885.73
[3] Petitioner seeks to have a tax lien removed. The issue is whether petitioner's claim for credit or refund is limited by the "look-back" period prescribed in
Background
[4] The facts are not in dispute, and the issue is primarily one of law. 2003 Tax Ct. Summary LEXIS 178">*180 On May 13, 1998, petitioner filed his 1991, 1992, and 1993 returns. Respondent applied $ 2,658 of the $ 7,000 payment to petitioner's 1992 tax liability, and the remaining amount remained in the "excess collections" account. On November 19, 1998, petitioner remitted an additional payment of $ 897.17. Respondent applied that payment to petitioner's 1991 tax liability because his 1992 liability was paid in full. On November 30, 1998, respondent issued petitioner, inter alia, two letters entitled "Statement of Account", requesting additional payments for 1991 and 1993. In a letter to respondent dated December 13, 1998, petitioner requested that the $ 7,897.17 that had been remitted to respondent be credited to his 1991 and 1993 liabilities. Respondent refused to comply with this direction, and, with the exception of applying $ 3,555.17 of the payments to the 1991 and 1992 liabilities discussed above, none of the balance was credited to petitioner's outstanding tax liabilities. On October 12, 2000, respondent issued petitioner a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under Discussion [8] Respondent did not issue petitioner notices of deficiency for the taxable years at issue, and petitioner has not had an opportunity to dispute whether such tax liabilities remain unpaid. Petitioner may challenge the existence of the underlying tax liabilities in this Court. See As applicable here, petitioner must file a claim for credit or refund "of an overpayment * * * within 3 years from the time the return was filed". Respondent granted petitioner a 6-month extension to file his 1992 return. Petitioner filed the claim for credit on December 13, 1998. As a result, petitioner's available credit for the2003 Tax Ct. Summary LEXIS 178">*183 tax paid is limited to the portion of the tax paid within 3 years and 6 months before he filed the claim for credit, or between June 13, 1995 and December 13, 1998. Petitioner's payment of $ 7,000 was deemed paid on April 15, 1993, see sec. 6513, 2003 Tax Ct. Summary LEXIS 178">*184 The result may appear somewhat harsh, but it must be pointed out that the result flows from petitioner's actions in not timely filing his tax returns. All of this could have been avoided if petitioner had followed the statutory provisions for filing returns. Those provisions are not obscure. We sustain respondent's determination. Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for respondent.
1. Unless otherwise indicated, subsequent section references are to the Internal Revenue Code as amended.↩
2. Amounts computed through July 22, 2002.↩
3. Sec. 7491, concerning burden of proof, has no bearing on this case.↩
4. By marking "1040 92" on the memo line of his check petitioner intended the $ 7,000 remittance to constitute a tax payment, and not a deposit in the nature of a cash bond. See