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
JACK H. BERRY and CRISA A. BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berry v. Commissioner
Docket No. 6978-89
United States Tax Court
97 T.C. 339; 1991 U.S. Tax Ct. LEXIS 83; 97 T.C. No. 23;
September 18, 1991, Filed
Decision will be entered under Rule 155.
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…
2Cases cited13 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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