Boyd v. Comm'r
United States Tax Court
R applied an overpayment in tax from Ps' 2002 taxable year to other taxes owed by Ps and notified Ps of that fact (the notice). Ps rely on language in sec. 6331(i)(3)(B), I.R.C., describing "any levy to carry out an offset" in support of their assignment that R erred in levying against their property without first giving them notice of their right to a sec. 6330, I.R.C., prelevy hearing.
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R applied an overpayment in tax from Ps' 2002 taxable year to other taxes owed by Ps and notified Ps of that fact (the notice). Ps rely on language in sec. 6331(i)(3)(B), I.R.C., describing "any levy to carry out an offset" in support of their assignment that R erred in levying against their property without first giving them notice of their right to a sec. 6330, I.R.C., prelevy hearing. Ps also assign error to R's application of the overpayment to P husband's liability under an installment agreement. R has moved to dismiss for lack of jurisdiction on the grounds that Ps have received no…
1Opinion of the Court
OPINION
Halpern, Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction (the motion). Petitioners object. For the reasons stated, we shall grant the motion.
Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended (the Code), and all Rule references are to the Tax Court Rules of Practice and Procedure.
Background
The petition in this case was filed on October 14, 2003.1 At the time they filed the petition, petitioners resided in Dennis, Massachusetts. Accompanying the petition are various documents, including…
2Cases cited8 opinions
- Owen Equipment & Erection Co. v. KrogerSupreme Court of the United States · 1978
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Offiler v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Greene-Thapedi v. Comm'rUnited States Tax Court · 2006
- Boyd v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Pollock v. Comm'rUnited States Tax Court · 2009
- Guralnik v. Comm'rUnited States Tax Court · 2016
- Davis v. Comm'rUnited States Tax Court · 2008
12 more not listed; retrieve them via the Exa API.