Attorney-at-Law

“GOOD ENOUGH FOR ME AND BOBBY MCGEE”

In Uncategorized on 01/29/2021 at 16:30

I generally (love that word!) omit the names of non-counsel IRS personnel from my blogposts, but Judge James S (“Big Jim”) Halpern is convinced that SO McGee (even if not named Bobby) got it right. So I’ll name SO McGee, as I remember the 1971 Kristofferson-Foster blockbuster hit, and tell the story of Joseph A. Sciarretta, and Carolyn C.  Sciarretta, Deceased, Docket No. 12324-19L, filed 1/29/21.

Taxpayer claims overpayment for a year nine (count ’em, nine) years prior to the NITL for the four (count ’em, four) later years at issue, thus deficiency is wrong. Except taxpayers filed six years late for the overpaid year, and overpayments are deemed made as of due date of return for that year, without regard to extensions.

See Section 6511(a), the famous 3-and 2 count (must claim refund 3 years from when tax due, or 2 from when tax paid; if not timely claimed, you’re called out on strikes). See my blogpost “Lookback in Anger,” 12/12/11.

And taxpayer never sent in the info SO McGee needed for a collection alternative.

“The record shows that SO McGee verified that the requirements of any applicable law or administrative procedure were met. He addressed the issues petitioners raised during the hearing and determined that there were no overpayments to apply against petitioners’ unpaid liabilities. Petitioners did not properly raise any other issues. SO McGee determined that the filing of the levy notice appropriately balanced the need for the efficient collection of taxes with petitioners’ concern that the collection action be no more intrusive than necessary.” Order, at p. 5.

Good enough for Judge Big Jim.

 

 

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