Berry v. Commissioner
United States Tax Court
Ps had not filed a tax return for 1982 nor a claim for credit or refund of 1982 tax as of the date of mailing of deficiency notices to them. Ps actually overpaid their 1982 tax through withholding. Ps had executed a Form 872-A consent agreement more than two years after payment of the 1982 tax.
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Ps had not filed a tax return for 1982 nor a claim for credit or refund of 1982 tax as of the date of mailing of deficiency notices to them. Ps actually overpaid their 1982 tax through withholding. Ps had executed a Form 872-A consent agreement more than two years after payment of the 1982 tax. Held, the consent agreement does not revive the expired time period for filing a claim for credit or refund of the overpayment of tax and does not nullify the statutory limitation on the amount of any credit or refund allowable. Secs. 6501(c)(3) and (4), 6512(b) applied.
1Opinion of the Court
PARKER, Judge:
By statutory notices of deficiency dated January 4, 1989, respondent determined deficiencies in petitioners’ Federal income taxes and additions to tax as follows:
Jack Berry:
Additions to tax
Year Deficiency 1982 $13,299
10,878
1983
1984
1985
1986
13,106
10,309
10,243
Crisa Berry:
Year Deficiency
1982 $6,928
1983 1,516
1984 6,378
1985 8,146
1986 8,277
Sec. 6651(a)(1) $2,057 1,506 2,018 1,210 750
Sec. 6653(a)(1) *$665 *544 *655 *515 **512
Sec. 6654 $678 294 428 198 179
Additions to tax
Sec. 6651(a)(1) $575 377 494 860 869
Sec. 6653(a)(1) *$346 *277 *319 *407
Sec. 6654 $111
55
130
110
Sec. 6661 $2,057 1,506 2,018 1,210 1,256
Sec.…
2Cases cited12 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Estate of E. W. Chism, Deceased, Clara Chism, and Clara Chism v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
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3Cited by30 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
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- Allen v. CommissionerUnited States Tax Court · 1992
- Richard J. Galuska v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Patronik-Holder v. CommissionerUnited States Tax Court · 1993
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