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We hold that petitioner is not entitled to a determination
of overpayment, notwithstanding that she overpaid her 1990 and
1991 Federal individual income taxes.
Discussion
In Commissioner v. Lundy, 516 U.S. ____, ____; 116 S.Ct.
647, 652 (1996), the Supreme Court clarified the Tax Court's
jurisdiction under sections 6512(b)1 and 65112 to determine the
1Sec. 6512(b) provides in relevant part:
(b) Overpayment Determined by Tax Court.--
(1) Jurisdiction to Determine.--Except as
provided by paragraph (3) * * *, if the Tax Court finds
that there is * * * a deficiency but that the taxpayer
has made an overpayment of such tax, the Tax Court
shall have jurisdiction to determine the amount of such
overpayment, and such amount shall, when the decision
of the Tax Court has become final, be credited or
refunded to the taxpayer.
* * * * * * *
(3) Limit on amount of credit or refund.--No
such credit or refund shall be allowed or made of any
portion of the tax unless the Tax Court determines as
part of its decision that such portion was paid--
(A) after the mailing of the notice of deficiency,
(B) within the period which would be applicable
under section 6511(b)(2), (c), or (d), if on the date
of the mailing of the notice of deficiency a claim had
been filed (whether or not filed) stating the grounds
upon which the Tax Court finds that there is an
overpayment, or
2Sec. 6511 provides in relevant part:
(a) Period of Limitation on Filing Claim.--Claim
for credit or refund of an overpayment of any tax
(continued...)
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