Weber v. Commissioner
United States Tax Court
In 2007 P filed a Federal income tax return for 2006 reporting an overpayment and electing to have it applied to his 2007 estimated income tax. However, in 2007 R determined that P was liable for an I.R.C. sec. 6672 penalty (attributable to unpaid trust fund taxes of C) and applied P's 2006 income tax overpayment to that penalty liability instead. In 2008 the balance of C's trust fund tax liability was satisfied by third-party payments.
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In 2007 P filed a Federal income tax return for 2006 reporting an overpayment and electing to have it applied to his 2007 estimated income tax. However, in 2007 R determined that P was liable for an I.R.C. sec. 6672 penalty (attributable to unpaid trust fund taxes of C) and applied P's 2006 income tax overpayment to that penalty liability instead. In 2008 the balance of C's trust fund tax liability was satisfied by third-party payments. When P thereafter filed his 2007 Federal income tax return in 2008, he claimed a credit thereon for the overpaid 2006 income tax, thereby reporting a 2007…
1Opinion of the Court
OPINION
Gustafson, Judge:
This is a “collection due process” (cdp) appeal pursuant to section 6330(d), 1 in which petitioner Hershal Weber asks us to review a determination by the Office of Appeals (Appeals) of the Internal Revenue Service (IRS) to proceed with a levy in order to collect his income tax for the year 2008. The issue is whether the tax that the IRS proposes to collect has already been paid by Mr. Weber’s alleged overpayment of a section 6672 penalty liability. Respondent, the Commissioner of Internal Revenue, moved for summary judgment, and Mr. Weber filed an opposition supported…
2Cases cited41 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Flora v. United StatesSupreme Court of the United States · 1960
- Slodov v. United StatesSupreme Court of the United States · 1978
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
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