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claims that the $4,396.95 that was withheld from his wages as tax
should be refunded or credited to him with interest. Generally,
under section 6402(a), if a taxpayer has made an "overpayment",
the Secretary must refund the overpayment, including interest.3
In cases where this Court has jurisdiction to redetermine a
deficiency, section 6512(b) gives us jurisdiction to determine
the amount of any overpayment which is to be credited or
refunded. Section 6512(b) does not define the term
"overpayment".
Petitioner directs us to section 6401(a) for the definition
of "overpayment". Section 6401(a) provides that "The term
'overpayment' includes that part of the amount of the payment of
any internal revenue tax which is assessed or collected after the
expiration of the period of limitation properly applicable
thereto." (Emphasis added.) In Estate of Baumgardner v.
Commissioner, 85 T.C. 445, 449 (1985), we stated that section
6401 contains a description of certain specific items that are
statutorily treated as overpayments but that there is no specific
statutory definition of the term "overpayment" within the Code.
Therefore, we decline to accept any argument that the term
"overpayment" is specifically and narrowly defined by section
6401(a). In any event, the facts of this case do not come within
3The overpayment may first be applied against any of
petitioner's outstanding tax liabilities.
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