Owen J. Roberts, Pottstown Iron Company v. United States…
“ The schedule was transmitted to the collector of the appropriate district with the usual instructions and authority to check the overassessment against the taxpayer's account and determine whether the amounts in which the tax liability had been reduced should be abated in whole or in part, and, if any part of the overassessment was found to be an overpayment, to apply the same against taxes due, if any, making the appropriate entry in his accounts. ”
