Brady v. Commissioner
United States Tax Court
In this sec. 6330, I.R.C., CDP case, R determined to collect P's unpaid tax for 2005 by levy. P claims that he should be given credit for overpayments that he made for prior tax years that would extinguish his 2005 liability. P had previously filed claims for refund for the prior years that R disallowed, and P failed to file suit for refund or credit within the 2-year period of limitations prescribed by sec. 6532, I.R.C.
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In this sec. 6330, I.R.C., CDP case, R determined to collect P's unpaid tax for 2005 by levy. P claims that he should be given credit for overpayments that he made for prior tax years that would extinguish his 2005 liability. P had previously filed claims for refund for the prior years that R disallowed, and P failed to file suit for refund or credit within the 2-year period of limitations prescribed by sec. 6532, I.R.C. Held: Because P did not file suit within the 2-year period prescribed in sec. 6532, I.R.C., sec. 6514, I.R.C., bars any credit for the alleged prior years' overpayments that…
1Opinion of the Court
Ruwe, Judge:
The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). We must decide whether to sustain the determination by respondent’s Appeals Office to collect petitioner’s unpaid income tax liability for tax year 2005 by levy.
FINDINGS OF FACT
At the time the petition was filed, petitioner resided in New York.
Petitioner did not timely file an income tax return for 2005. In 2007 respondent prepared a substitute for return and issued a notice of deficiency to petitioner for his 2005…
2Cases cited10 opinions
- United States v. BrockampSupreme Court of the United States · 1997
- Rhi Holdings, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Freije v. Comm'rUnited States Tax Court · 2005
- Landry v. CommissionerUnited States Tax Court · 2001
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
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3Cited by10 opinions
- Weber v. CommissionerUnited States Tax Court · 2012
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- Gould v. Comm'rUnited States Tax Court · 2012
- Kalil v. Comm'rUnited States Tax Court · 2013
- Edgar G.E. Morgan v. CommissionerUnited States Tax Court · 2018
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