Dover Corporation and Subsidiaries, et al. - Page 4

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               As explained in greater detail in our Memorandum Opinion               
          filed this day in a companion case, Dover Corporation and                   
          Subsidiaries v. Commissioner, T.C. Memo. 1997-339, respondent did           
          not refund the above-described $3 million overpayment to                    
          petitioner, but rather applied such amount against what                     
          respondent concluded was petitioner's unpaid tax liability for              
          1993.  In response to respondent's action, petitioner filed its             
          Motions to Enforce Refund of Overpayment; petitioner also filed a           
          Motion to Restrain Assessment or Collection in the companion                
          case, Dover Corporation and Subsidiaries v. Commissioner, docket            
          No. 24250-96.  The latter docket involves petitioner's tax                  
          liabilities for 1992 and 1993.                                              
               Respondent contends that the assessment and related                    
          collection action regarding petitioner's tax liability for 1993             
          are proper and, therefore, that petitioner's Motions to Enforce             
          Refund of an Overpayment should be denied.                                  
          Discussion                                                                  
               Section 6512(b)(2) provides:                                           
                    (2) Jurisdiction To Enforce.--If, after 120 days                  
               after a decision of the Tax Court has become final, the                
               Secretary has failed to refund the overpayment                         
               determined by the Tax Court, together with the interest                
               thereon as provided in subchapter B of chapter 67, then                
               the Tax Court, upon motion by the taxpayer, shall have                 
               jurisdiction to order the refund of such overpayment                   
               and interest.                                                          
               Because petitioner filed its Motions to Enforce Refund of an           
          Overpayment more than 120 days after the date on which the                  





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