§3711

§ 3711(g)(1), (4); see also 31 U.S.C. § 3701(a)(8) (providing that a nontax debt is any debt or claim other than a debt or claim pursuant to the Internal Revenue Code). Title 31 U.S.C. § 3716 grants executive agencies the authority to collect outstanding debts through administrative offsets and provides the notice and other requirements that must be followed prior to collection. See also 31 U.S.C. § 3701(d)(1) (providing that 31 U.S.C. § 3716 does not apply to a claim or debt pursuant to the Int

timated taxes. When a taxpayer makes voluntary payments to the IRS, he or she has a right to direct the application of those payments to 3Sec. 6402(a) was amended by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3711(a), 112 Stat. 779, to include a reference to subsec. (e). That amendment applies to refunds payable after Dec. 31, 1999, and is not applicable to this case. - 8 - whatever type of liability he chooses. Wood v. United States, 808 F.2d 411, 4

erpayment and shall, subject to subsections (c) and (d), refund any balance to such person.[3] Furthermore, section 6512(b)(4) provides that "The Tax Court shall have no jurisdiction under this subsection to restrain or 3 Sec. 6402(a) was amended by sec. 3711(a) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat. 685, 779, to include a reference to subsec. (e). That amendment applies to refunds payable after Dec. 31, 1999, and is not applicable to thi