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interest paid can be determined as part of the overpayment
because section 6601(e)(1) provides that interest shall be
treated as a tax. In Winn-Dixie Stores, Inc., the taxpayer had
made payments of the tax deficiencies for the years before the
Court as well as the interest on such deficiencies. The taxpayer
claimed an overpayment of that interest. The Court held that the
claim fell within its jurisdiction to determine an overpayment.
In this case, there is no deficiency at issue, nor is there
a claim of overpayment by petitioner for the years 1980 and 1981.
Petitioner claims that an overpayment for a year not before the
Court, 1973, should be credited to the deficiency for the 1980
year before the Court. The relief petitioner seeks is nothing
more than a request for the review of a credit by the
Commissioner under section 6402. It is not a request for the
recovery of an overpayment for the year 1980. Accordingly, this
Court has no jurisdiction to consider the relief petitioner
seeks. See Savage v. Commissioner, 112 T.C. 46 (1999).
Therefore, we hold that the Court has no jurisdiction to
order respondent to credit petitioner's 1980 deficiency with that
portion of the 1973 overpayment requested by petitioner.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011