COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 of the Internal Revenue Code in effect at the time the petition was filed.¹ The decision to be entered is not reviewable by any other court, and this opinion should not be cited as authority.

Respondent determined a deficiency of $ 5,607 in Federal income tax and the 10-percent additional tax under section 72(t) for an early distribution from a qualified retirement plan with respect to petitioners' 1997 tax year. After concessions by the parties, the sole issue for2002 Tax Ct. Summary LEXIS 129">*130 decision is whether, under section 6402, respondent properly credited a payment by petitioners to their 1996 tax year instead of 1997 as contended by petitioners.²

2002 Tax Ct. Summary LEXIS 129">*131 Some of the facts were stipulated. Those facts, with the exhibits annexed thereto, are so found and are made part hereof. Petitioners' legal residence at the time the petition was filed was Irving, Texas.

Petitioners' 1997 joint income tax return reflected total tax payments of $ 7,500, a tax liability of $ 3,009, and an overpayment of $ 4,491. At trial, respondent conceded that petitioners had made one additional payment of $ 582 on their 1997 taxes. Thus, petitioners' tax payments for 1997 totaled $ 8,082. At trial, petitioners contended their payments for 1997 taxes totaled $ 10,082, evidenced by the following payments:

   $  2,000    By check dated Feb. 8, 1997

    2,000    By check dated May 15, 1997

    2,000    By check dated July 2, 1997

    2,000    By check dated Dec. 3, 1997

    1,500    By check dated Mar. 11, 1998

     582    By bank money order dated Dec. 23, 1999

  $ 10,082    Total

[5] Respondent agreed that the payments shown above were in fact made by petitioners and credited to their tax account. However, the first payment shown above, for $ 2,000 by check dated Feb. 8, 1997, was2002 Tax Ct. Summary LEXIS 129">*132 credited to petitioners' 1996 taxes; thus, the payments credited to petitioners' 1997 taxes totaled $ 8,082. Petitioners' position is that the $ 2,000 payment on Feb. 8, 1997, should have been credited to their 1997 tax account instead of 1996.

The $ 2,000 check dated Feb. 8, 1997, did not bear any notation to indicate the tax year to which the payment was to be applied or credited, nor was the check accompanied by a voucher or cover letter requesting or directing that the check be credited to a specific tax year.

Under section 6402, the Commissioner is expressly authorized to credit the amount of an overpayment against any tax liability of the taxpayer. Sec. 6402(a). Section 6512(b) generally defines this Court's jurisdiction to determine overpayments. Paragraph (4) of that section serves to deny jurisdiction to this Court "to restrain or review any credit or reduction made by the Secretary under section 6402." Sec. 6512(b)(4).³ Respondent credited the $ 2,000 payment at issue to petitioners' 1996 taxes. At the time of the payment, there were no instructions from petitioners to the contrary. Section 6512(b)(4) clearly restricts the jurisdiction of this Court to consider petitioners' 2002 Tax Ct. Summary LEXIS 129">*133 contention that this credit should have been made to their 1997 taxes because to do so would constitute the review of a credit under section 6402. The Court, therefore, cannot consider petitioners' claim that the payment at issue should have been credited to their 1997 taxes. Petitioners, therefore, paid $ 8,082 on their 1997 tax liability, and the Court so holds.

Reviewed and adopted as the report of the Small Tax Case Division.

Decision will be entered under Rule 155.