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including interest calculated at the underpayment rate under
section 6621(a)(2) and (c), for the present years' underpayments.
The taxpayer paid the present years' underpayments, together with
interest at the underpayment rate. The taxpayer then claimed
that the Commissioner's failure to offset pursuant to section
6402(a) caused the taxpayer to overpay interest for years before
the Court (the present years' overpayments).
The issue in Winn-Dixie Stores, Inc. was whether the
Commissioner abused his authority by failing to offset the prior
years' overpayments against the present years' underpayments.
The Commissioner argued that pursuant to section 6512(b)(4) this
Court did not have jurisdiction to decide that matter.
We agreed that pursuant to section 6512(b)(4) this Court did
not have authority to restrain or review any credit or reduction
made by the Commissioner under section 6402. However, we held
that under the facts of Winn-Dixie Stores, Inc. v. Commissioner,
110 T.C. at 294, we were not "being asked to restrain or review a
reduction of a refund under section 6402." The overpayments for
prior years had been refunded in full to the taxpayer, rather
than being reduced through application as a credit against
another year's tax. We held that the Commissioner's
determination regarding whether to offset the prior years'
overpayments against the present years' underpayments affected
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Last modified: May 25, 2011