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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 * * *.
See Winn-Dixie Stores, Inc. v. Commissioner, 110 T.C. 291, 295
(1998).
Because respondent issued a valid notice of deficiency and
petitioner filed a timely petition, we have jurisdiction to
redetermine the deficiency or to determine an overpayment for the
year in issue. However, petitioner concedes the deficiency, and
he does not now claim an overpayment for the year in issue.
Rather, petitioner contends that respondent improperly determined
petitioner's assessed liabilities for interest and penalties for
1990 and 1991 and that, as a consequence, some portion of the
$10,131 overpayment that petitioner claimed on his 1993 return is
now available as an offset against the agreed deficiency for
1993. We hold, however, that we lack jurisdiction in this
proceeding to review respondent's assessment of petitioner's
liabilities for interest and penalties for 1990 and 1991.
Our analysis begins with section 6402. Under the general
rule of that section, the Commissioner is expressly authorized to
credit the amount of an overpayment against any tax liability of
the taxpayer. Sec. 6402(a). However, after applying an
overpayment against the taxpayer's liability for another taxable
year, the Commissioner is not precluded from subsequently
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