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paid the tax and interest attributable to the agreed
underpayments for 1988 through 1991.
In its motion for partial summary judgment, P
argues that R abused his discretion when he failed to
offset the overpayments for 1984 and 1987 against the
agreed underpayments for 1988 through 1991. P claims
an "overpayment" for 1988 through 1991 in the amount of
additional interest paid as a result of the failure to
offset. R maintains that sec. 6512(b)(4), I.R.C.,
denies the Tax Court jurisdiction to review R's
discretion to offset under sec. 6402(a), I.R.C.
Held: Sec. 6512(b)(4), I.R.C., does not operate
to restrain our jurisdiction to entertain P's
overpayment claim.
Held, further: Our "overpayment" jurisdiction
under sec. 6512(b), I.R.C., includes authority to
determine an overpayment that is attributable to
interest.
Held, further: Although we have jurisdiction,
genuine issues as to material facts exist which
preclude us from deciding the issue presented by P's
motion. P's motion for partial summary judgment is
denied.
Michael J. Henke, Tegan M. Flynn, Cary D. Pugh, and
Thomas Crichton IV, for petitioner.
Nancy B. Herbert and Donna P. Leone, for respondent.
OPINION
RUWE, Judge: This matter is before the Court on
petitioner's motion for partial summary judgment filed January 9,
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