                        T.C. Memo. 2009-109



                      UNITED STATES TAX COURT



                   ALAN L. MAIN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket Nos. 11837-07, 11842-07.   Filed May 20, 2009.



     Alan L. Main, pro se.

     Kelly R. Morrison-Lee, for respondent.



                        MEMORANDUM OPINION


     FOLEY, Judge:   After concessions, the remaining issue for

decision is whether petitioner’s 2000 and 2001 overpayments,

which are barred by the statute of limitations, may offset
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petitioner’s 1999 income tax liability.    The parties submitted

these cases fully stipulated pursuant to Rule 122.1

                            Background

     During 2000 and 2001, petitioner received taxable income

from wages and other sources but did not file Federal income tax

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

deficiency and additions to tax for failure to file a return,

pursuant to section 6651(a)(1); failure to timely pay tax,

pursuant to section 6651(a)(2); and failure to pay estimated

income tax, pursuant to section 6654(a).    With respect to 2001,

respondent determined that petitioner was liable for a deficiency

and section 6651(a)(1) and (2) additions to tax.    After the

issuance of the notices of deficiency, petitioner submitted

Federal income tax returns relating to 2000 and 2001 reporting

overpayments.

     On May 25, 2007, petitioner, while residing in Gaithersburg,

Maryland, filed petitions with this Court relating to the notices

of deficiency.   On April 23, 2008, this Court granted the



     1
       Unless otherwise indicated, all section references are to
the Internal 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.
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parties’ joint motion to consolidate for trial, briefing, and

opinion.

                            Discussion

     While petitioner readily acknowledges that the statute of

limitations bars a refund of the 2000 and 2001 overpayments, he

contends that “it is only just and fair that * * * [his

outstanding tax liability] for 1999 be discharged.”       We do not

have jurisdiction over the 1999 tax year.       See secs. 6213(a),

6512(b)(1), (2), and (3).   Accordingly, petitioner is not

entitled to relief.

     Contentions we have not addressed are irrelevant, moot, or

meritless.

     To reflect the foregoing,


                                         Decisions will be entered

                                 under Rule 155.
