Court Opinion

ID: 9447692
Source: CourtListenerOpinion
Date Created: 2023-08-03 22:41:22.45899+00
Date Added: 2024-06-11T17:31:08.831650
License: Public Domain

WHITAKER, Judge
(concurring).
Plaintiff transmitted his check for $41,-266.32 as an offer in compromise of his entire tax liability. It was not delivered as a payment on account of his tax liability, since it was an offer in settlement of his entire tax liability; and, since this offer was rejected, I do not think plaintiff is entitled to interest on the amount. However, had it been a payment on account of tax liability, I would have grave doubt about the right of the Government to assess plaintiff with interest on the entire deficiency from the due date of the tax to the date of the assessment. While the amount deposited was less than the entire tax liability, and was not, therefore, an overpayment, it may be that in computing the amount of interest owed by plaintiff on the deficiency, credit should be given for the $41,266.32. However, I do not think it is necessary to come to a final conclusion on this question, because it was not a deposit on account of tax liability, but an offer in settlement.