Richard Sale Lilita Sale v. Commissioner of Internal Revenue Service

981 F.2d 1259 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Richard SALE; Lilita Sale, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent. No. 91-70503. United States Court of Appeals, Ninth Circuit. Submitted Nov. 5, 1992. * Decided Dec. 17, 1992. Before TANG, BRUNETTI and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 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.…