Landry v. Commissioner
United States Tax Court
P's Federal income tax returns for 1989 through 1997 were filed consistently late. Each return reflected an overpayment, which P elected to apply to a subsequent year's liability. HELD: The Court has jurisdiction because the underlying tax liability relates to Federal income tax, regardless of whether a deficiency was determined.
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P's Federal income tax returns for 1989 through 1997 were filed consistently late. Each return reflected an overpayment, which P elected to apply to a subsequent year's liability. HELD: The Court has jurisdiction because the underlying tax liability relates to Federal income tax, regardless of whether a deficiency was determined. HELD, FURTHER, overpayments first claimed on returns filed more than 3 years late are barred, and R may proceed with collection of balances due as determined in a Notice of Determination Concerning Collection Action(s).
1Opinion of the Court
Cohen, Judge:
Respondent sent to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 with respect to petitioner’s Federal income taxes for 1992 and 1996. Petitioner contests the levy on the ground that the amounts in issue were paid by excess taxes withheld in earlier years. Respondent declined to apply the excess withholding from years for which returns were filed more than 3 years late. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue.
FINDINGS OF FACT
Some of the facts have been…
2Cases cited2 opinions
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