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RUWE, J., dissenting: Section 6512(b)(1) generally confers
overpayment jurisdiction for a taxable year that is otherwise
properly before the Court when we find "that the taxpayer has
made an overpayment of income tax for the same taxable year".
However, this general statutory grant of overpayment jurisdiction
is limited by the initial words of section 6512(b)(1)--"Except as
provided by paragraph (3)". "[T]he Tax Court's jurisdiction to
award a refund is limited to those circumstances delineated in
section 6512(b)(3)." Commissioner v. Lundy, 516 U.S. 235, 247
(1996). The outcome in this case is dependent upon whether
petitioners meet the requirements of section 6512(b)(3)(B).
"The analysis dictated by section 6512(b)(3)(B) is not
elegant, but it is straightforward." Id. at 242. Section
6512(b)(3)(B) provides:
No such * * * refund shall be allowed or made of any
portion of the tax unless the Tax Court determines as
part of its decision that such portion was paid--
* * * * * * *
(B) within the period which would be
applicable under section 6511(b)(2), (c), or
(d), if on the date of the mailing of the
notice of deficiency a claim had been filed
(whether or not filed) stating the grounds
upon which the Tax Court finds that there is
an overpayment * * *
Based on the facts presented, petitioners can meet the
jurisdictional requirements of section 6512(b)(3)(B) only if the
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