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amounts previously assessed or collected without assessment.1
Section 6402(a) grants the Commissioner authority to issue
refunds.2
Not all refunds are rebates. See Clark v. United States, 63
F.3d 83 (1st Cir. 1995); O’Bryant v. United States, 49 F.3d 340
(7th Cir. 1995); Groetzinger v. Commissioner, 69 T.C. 309 (1977);
Lesinski v. Commissioner, T.C. Memo. 1997-234; sec. 301.6211-
1(f), Proced. & Admin. Regs. A rebate refund is issued on the
basis of some substantive recalculation of tax owed. A nonrebate
refund, however, is issued not because of a determination by the
Commissioner that the tax paid is not owing, but for some other
1Sec. 6211(b) provides in pertinent part:
(b) Rules for Application of Subsection (a).--For
purposes of this section--
* * * * * * *
(2) The term "rebate" means so much of an
abatement, credit, refund, or other payment, as
was made on the ground that the tax imposed by
subtitle A * * * was less than the excess of the
amount specified in subsection (a)(1) over the
rebates previously made.
2Sec. 6402(a) provides in pertinent part:
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.
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Last modified: May 25, 2011