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review any credit or reduction made by the Secretary under
section 6402."4
Respondent contends that pursuant to section 6512(b)(4) this
Court has no jurisdiction to review the action with regard to the
application of the overpayments. There is no question that
respondent offset the overpayments for 1991 and 1992 against the
section 6672 liability pursuant to section 6402(a). Under the
literal language of section 6512(b)(4), this Court is without
jurisdiction "to * * * review any * * * reduction made by the
Secretary under section 6402." We must agree, therefore, with
respondent's contention.
We have held that section 6512(b)(4) does not prevent this
Court from reviewing Commissioner's failure to offset
underpayments by agreed overpayments, thus preventing the netting
of interest in years that are before the Court. See Winn-Dixie
Stores, Inc. v. Commissioner, 110 T.C. 291 (1998). But, that is
a totally different situation from the facts here. In Winn-Dixie
the overpayment had been refunded to the taxpayer rather than
credited against another year. See Savage v. Commissioner, 112
T.C. 46, 50 (1999). Moreover, we noted in Winn-Dixie that
section 6512(b)(4) restricts our jurisdiction in two situations.
4 Sec. 6512(b)(4) was added to the Code by sec. 1451(b) of the
Taxpayer Relief Act of 1997, Pub. L. 105-34, 111 Stat. 788, 1054.
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