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decisions in the present five cases became final, the Court has
jurisdiction to entertain petitioner's motions to enforce the
refund of the net overpayment that was determined in such
decisions.
Section 6402(a) provides in pertinent part:
(a) General Rule.--In the case of any overpayment,
the Secretary, within the applicable period of
limitations, may credit the amount of such overpayment,
including any interest allowed thereon, against any
liability in respect of an internal revenue tax on the
part of the person who made the overpayment and shall
* * * refund any balance to such person.
Given the discretion afforded respondent in the application
of an overpayment pursuant to section 6402(a), the Court
generally will only order the refund of an overpayment if
respondent has erroneously withheld or applied such refund.
Consistent with our holding in Dover Corporation and
Subsidiaries v. Commissioner, T.C. Memo. 1997-339, wherein we
denied petitioner's Motion to Restrain Assessment or Collection,
and for the reasons that follow, we will deny petitioner's
Motions to Enforce Refund of an Overpayment in the present five
cases.
In Dover Corporation and Subsidiaries v. Commissioner, T.C.
Memo. 1997-339, we considered respondent's decision not to accept
petitioner's amended returns for 1990 and 1991. Such decision
led respondent to disallow a large overpayment that petitioner
had elected to be treated as a credit to be applied against its
estimated tax liability for 1993. Because respondent did not
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