Priscilla B. Badger - Page 4

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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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