TAX COURT OPINION

Case: Alan L. Main
Docket Number: 11837-07
Judge: Foley
Opinion Type: memo
Filed: 05/20/2009
Pages: 3

I T .G . Memo .{ 2009-10 9 UNIT E D STATES TAX COUR T ALAN L . COMMISSIONER O F MAIN,, Petitioner v . !INTERNAL REVENUE, Responden t Docket Nos . 11837-0 7 Alan .L . Main, pro se ! Kelly R . Morrison - Lee , for respondent . MEMORANDUM OPINIO N FOLEY, Judge : Afte r conceslsions, the remaining issue fo r decision is whether petit ioner's 2000 and 2001 overpayments, l which are barred by the statute of limitations, may offse t MAY, 202'G iB pet'itioner's 1999 income tax liability . The parties submitted It I 11 During 2000 and 2001, petitioner received taxable income Backgroun d from wages and other sources but did not file Federal income ta x ,returns relating to those years . On February 26, 2007, respondent sent petitioner notices of deficiency . With respect to 2000, respondent determined that petitioner was liable .for a Fdeficency and additions to tax for failure to file a return , 11 ,,pursuant to section 6651(a)(1) ; failure to timely pay tax , :pursuant to section 6651(a)(2) ; and failure to pay estimate d income"tax, pursuant to section 6654(a) . With respect to 2001, respondent determined that petitioner was liable for a deficiency ' II i + landsaction 6651(a)(1) and (2) additions to tax . After the ~: Npr I! : + issuarcepof the notices of deficiency, petitioner submitte d ,Federal income tax returns relating to 2000 and 2001 reporting overpayments . ,On May 25, 2007, petitioner, while residing in Gaithersburg , Maryland,1 filed petitions with this Court relating to the notices ofdeficiency . On April 23, 2008, this Court granted th e ,1 Unless otherwise indicated, all section references are to theInternal Revenue Code of 1986, as amended and in-effect for the years in issue, and all Rule references are .to the Tax Court Rules of Practice and Procedure . parties' joint motion to consolidate for trial, briefing, and G opinion . Discussion While petitioner readily acknowledges that the statute o f limitations bars a refund of the '2000 and 2001 overpayments,~h e contends that "it is only just and fair that * * * [his outstanding tax liability] for 1999 be discharged ." We do not have jurisdiction over th~ 1999 tax year . See secs . 6213(a),; 6512 (b) (1) , (2) , and (3) Accordingly, petitioner is no t entitled to relief . Contentions we have of addressed are irrelevant, moot,~o r meritless . To reflect the foreg oing, Decisions will be entered under Rule 155 .