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his December 1988 letter in which the refund check was returned.
Petitioner asks the Court to enter a decision in the form he
prepared, or, alternatively, that the Court enter a decision in
the form prepared by respondent but separately order respondent
to apply $67,078 of petitioner's 1973 overpayment to petitioner's
1980 deficiency.
Petitioner contends this Court has jurisdiction to order the
application of petitioner's 1973 overpayment to the 1980 tax
liability if the return of the refund check in 1988 was in the
nature of a cash bond, rather than a payment of tax, relying on
Risman v. Commissioner, 100 T.C. 191 (1993); Perkins v.
Commissioner, 92 T.C. 749 (1989); and Shubert v. Commissioner, 41
T.C. 243 (1963).
Under section 6402, the Commissioner is expressly authorized
to credit the amount of an overpayment against any tax liability
of the taxpayer. See sec. 6402(a). Section 6512(b) generally
defines this Court's jurisdiction to determine overpayments.
Paragraph (4) of that section serves to deny jurisdiction to this
Court "to restrain or review any credit or reduction made by the
Secretary under section 6402." See sec. 6512(b)(4).4
4 Sec. 6512(b)(4) was added 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 to
this case.
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Last modified: May 25, 2011