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determining a deficiency for the taxable year in respect of which
the overpayment was originally claimed and allowed. Terry v.
Commissioner, 91 T.C. 85, 87 (1988).
Section 6512(b) defines this Court's jurisdiction to
determine overpayments. Paragraph (4) of such section serves to
deny jurisdiction to the Court "to restrain or review any credit
or reduction made by the Secretary under section 6402." Sec.
6512(b)(4).2
Pursuant to the authority conferred by section 6402(a),
respondent credited the $10,131 overpayment claimed by petitioner
on his 1993 return against his assessed tax liabilities,
including interest and penalties, for 1990 and 1991. Petitioner
contends that his liabilities for interest and penalties for 1990
and 1991 were improperly determined by respondent. However,
section 6512(b)(4) clearly restricts our jurisdiction to decide
that matter.
Our holding in this case is supported by an opinion of the
Court of Appeals for the Second Circuit, the circuit to which
this case is appealable, that predates the enactment of section
6512(b)(4). See Belloff v. Commissioner, 996 F.2d 607 (2d Cir.
2 Sec. 6512(b)(4) was added to the Code by the Taxpayer
Relief Act of 1997 (TRA 1997), Pub. L. 105-34, sec. 1451(b), 111
Stat. 788, 1054. Sec. 6512(b)(4) became effective on Aug. 5,
1997, see TRA 1997, sec. 1451(c), 111 Stat. 1054, and is
therefore applicable in this case.
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