C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER F—PROCEDURE AND ADMINISTRATION › PART 301—PROCEDURE AND ADMINISTRATION › subpart ECFRd210e15bfae32be — Abatements, Credits, and Refunds

26 C.F.R. § 301.6402-1

Authority to make credits or refunds

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The Commissioner, within the applicable period of limitations, may credit any overpayment of tax, including interest thereon, against any outstanding liability for any tax (or for any interest, additional amount, addition to the tax, or assessable penalty) owed by the person making the overpayment and the balance, if any, shall be refunded, subject to sections 6402 (c) and (d) and the regulations thereunder, to that person by the Commissioner.

[T.D. 8053, 50 FR 39662, Sept. 30, 1985]
Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 1981–2021 · leading case: N. States Power Co. v. United States, 73 F.3d 764 (8th Cir. 1996).
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N. States Power Co. v. United States, 73 F.3d 764 (8th Cir. 1996). · cites it 3× “Accordingly, the applicable Treasury regulation states that “[t]he Commissioner ... may *767 credit any overpayment of tax, including interest thereon, against any outstanding liability .”
Larson v. United States, 89 Fed. Cl. 363 (Fed. Cl. 2009). · cites it 2× “§ 6402 (a) (1988); see also 26 C.F.R. § 301.6402-1 (“The Commissioner, within the applicable period of limitations, may credit any overpayment of tax, including interest thereon, against any outstanding liability for any tax (or for any interest, additional amount, addition to…”
United States v. Ryan, 64 F.3d 1516 (11th Cir. 1995). “Mirroring the statute, the regulations authorize the IRS to credit “any overpayment of tax” against “any outstanding liability for any tax _” 26 C.F.R. § 301.6402-1 (1994). The regulations further delineate that, when a taxpayer’s withheld wages exceed the amount of tax shown on…”
Paul F. Belloff v. Comm'r, 996 F.2d 607 (2d Cir. 1993). “See § 6402(a) (authorizing setoff of overpayments against any tax liability); 26 C.F.R. § 301.6402-1 (1992) (same). Moreover, Treasury regulations pertaining to wrongful levy expressly distinguish between levy and setoff.”
Mark Hankin v. United States, 891 F.2d 480 (3d Cir. 1990). “, 26 C.F.R. § 301.6402-1 (1988) (“[t]he commissioner .”
Am. Fuji Seal, Inc. v. United States, 34 Fed. Cl. 274 (Fed. Cl. 1995). “, 26 C.F.R. § 301.6402-1 . Between June 20, 1989, and July 24, 1990, the IRS issued eight refund checks drawn from Department of the Treasury to plaintiff in the aggregate amount of $327,583.”
Little v. Comm'r, 69 T.C.M. 1575 (Tax Ct. 1995). · cites it 2× “, provides "For regulations under section 6402 of general application to credits or refunds, see §§ 301.”
Goldring v. United States, No. 2:18-cv-10756 (E.D. La. Sept. 28, 2020). · cites it 2× “§ 6402 (a), 26 C.F.R. § 301.6402-1 . 7 See 26 U.S.C. § 6402 (b).”
N. States Power Co. v. United States, No. 95-1306 (8th Cir. Jan. 2, 1996). · cites it 3× “" 26 C.F.R. § 301.6402-1 (1995) (emphasis added).”
Carr v. Internal Revenue Serv., No. 3:20-cv-00744 (N.D. Cal. Aug. 10, 2020). “See 26 C.F.R. §§ 301.6402-1 , 2, 3(a)(6)(i). Under 26 U.”
Hadsell v. United States, No. 5:20-cv-03512 (N.D. Cal. Nov. 19, 2021). “§ 6402 (a) (emphasis added); see 14 also 26 C.F.R. § 301.6402-1 (same). “That is, the IRS ‘shall’ refund any overpayment not 15 otherwise credited, but the IRS ‘may credit’ an overpayment to another liability.”
Perry v. Comm'r, 100 T.C.M. 321 (Tax Ct. 2010). · cites it 2× “, similarly provides that the Commissioner may offset an overpayment against "any outstanding liability".”
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