No, not Antoine Domino’s and Dave Bartholomew’s 1955 classic, or even Pat Boone’s cover thereof, but the sad tale of Onetha A. Gilliard, Docket No. 8620-13S, filed 1/2/14,  with STJ Lew (That Man Can Spell) Carluzzo stepping up to start the 2014 Tax Court season.

Onetha claims IRS credited to a prior year’s liability (which liability Onetha contests) certain refunds she was owed for subsequent years.

But even if everything Onetha says is true (which the Court doesn’t decide), STJ Lew can’t help Onetha out.

Back on 11/13/13, Tax Court issued an Order tossing Onetha’s petition for untimely filing, on the ground that she was two years too late. She now writes a letter asking for reconsideration.

“For what it is worth, we note that as a general matter, respondent [IRS] is authorized to deny a taxpayer’s claim for refund of overpaid Federal tax for one year and instead credit that overpayment against the taxpayer’s Federal tax liability owed for a different year. See §6402(a).  (Furthermore, this Court is without overpayment jurisdiction to review respondent’s actions in that regard. See sec. 6512(b)(4)). But more importantly, for the reasons explained in the Order, we are without jurisdiction over petitioner’s 2007 Federal income tax liability.” Order, at p. 1.

By “the Order”, STJ Lew means the 11/13/13 Order tossing Onetha’s petition. Onetha had her chance, and she missed it. Once past ninety days, game over.

“In her letter, petitioner describes the series of personal family misfortunes that she suffered during the relevant time that her 2007 liability was being examined by respondent, but nothing in her letter suggests that the ruling embodied in the Order is in anyway erroneous.” Order, at p. 1.

Of course, there’s the usual cold comfort; Onetha can file for a refund and sue in USDC or CFC, and best of luck with that. “We sympathize with petitioner, but as previously explained, have no jurisdiction in this proceeding over her 2007 Federal income tax liability. Petitioner, of course, is free to explore whatever remedies might be available to her administratively or judicially through the refund procedures. See §7422; McCormick v. Commissioner, 55 T.C. 138, 142 (1970).” Order, at p. 2.