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Sale v. Commissioner of Internal Revenue Service

filed*fn*: December 17, 1992.

RICHARD SALE; LILITA SALE, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, RESPONDENT.



Appeal from a Decision of the United States Tax Court. Tax Ct. No. 29155-84

Before: Tang, Brunetti, and Fernandez, Circuit Judges.

MEMORANDUM

Taxpayers Richard Sale and Lilita Sale ("Taxpayers") appeal the tax court's denial of their motion for Order of Refund. Taxpayers and the Internal Revenue Service ("IRS") agreed to a tax court trial upon stipulated facts. Pursuant to the stipulation, the tax court determined that Taxpayers overpaid their 1980 tax deficiency by $6,643.24 and overpaid their 1981 tax deficiency by $3,383.05. Taxpayers then moved for an Order of Refund. The IRS objected and argued that it was entitled to offset the overpayments against the interest owing on the deficiencies. The tax court ruled in favor of the Government and denied Taxpayers motion for refund. Taxpayers appeal. We have jurisdiction under 26 U.S.C. § 7482(a). We affirm.

I.

The statement of account underlying the parties' stipulation is summarized as follows:

Tax Year 1980 Tax Year 1981

Revised Liability: $35,776.17 $25,656.37

Total Payments: 42,419.41 29,039.42

Balance Due or

(Overpayment): ($6,643.24) ($3,383.05)

Based on this stipulated statement of account, the tax court determined:

Ordered and DECIDED: That there is a deficiency in income tax for the taxable year 1980 in the amount of $29,459.17 and an overpayment for the taxable year 1980 in the amount of $6,643.24 . . . .

That there is a deficiency in income tax for the taxable year 1981 in the amount of $23,161.37, and an overpayment for the taxable year 1981 in the amount of $3,383.05 . . . .

Taxpayers argue that the decision entered by the tax court based upon the stipulated statement of account includes the interest owing on the deficiencies. They contend that although the IRS mistakenly forgot to include interest amounts in calculating Taxpayers' overpayments, the IRS failed to timely appeal the decision.*fn1 Taxpayers ...


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