26 U.S.C. § 6403
Overpayment of installment
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 1986–2023 · leading case: Marsh & McLennan Companies, Inc. & Subsidiaries v. United States, 302 F.3d 1369 (Fed. Cir. 2002).
Marsh & McLennan Companies, Inc. & Subsidiaries v. United States, 302 F.3d 1369 (Fed. Cir. 2002). “” 26 U.S.C. § 6403 (2000). The IRS has authority to either refund or credit the overpayment to any unpaid installment.”
Est. of Bell v. Comm'r, Internal Revenue Serv., 928 F.2d 901 (9th Cir. 1991). “§ 6166 is governed by 26 U.S.C. § 6403 . The Executrix appeals on the ground that the tax deferring benefits of section 6166 can be lost only under certain provisions within that section and thus section 6166 bars application of section 6403.”
Snyder v. United States, 630 F. Supp. 182 (D. Maryland 1986). “26 U.S.C. § 6403 . Section 6402 of the Internal Revenue Code further permits the Internal Revenue *184 Service to credit overpayments of taxes against other tax liabilities.”
Bowen v. United States (W.D.N.Y. 2023). “More specifically, in his amended complaint Bowen alleges that he sustained direct economic damages totaling over $1 million as a proximate result of Officers Goetz’s and Considine’s reckless or intentional activities, which amounted to violations of 26 U.S.C. § 6403 (b). Am.…”
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