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Considered together, these sections [sections 7422(e),
6512(a), and 7481] indicate that “Congress intended the
Tax Court to have full judicial authority to resolve
issues over which it has jurisdiction”. Woods v.
Commissioner, 92 T.C. * * * [776, 788 (1989)]. Judge
Halpern further observed that
the Code is structured to channel tax
litigation to the Tax Court. We are the tax
forum of choice, because only here can the
tax liability be litigated prior to payment.
Understandably, we preside over the vast
majority of tax litigation. * * * [Estate of
Mueller v. Commissioner, supra at 564
(Halpern, J., concurring) (citations
omitted).]
If this Court lacked authority to consider
equitable recoupment, a taxpayer without the practical
ability to prepay the contested deficiency and sue for
refund in a different forum would be precluded from
raising a defense available to a more affluent taxpayer
who has the means to do so. We do not believe that
Congress intended this result. * * * [Estate of Branson
v. Commissioner, supra at 13-14.]
Confronted by the foregoing precedent, respondent argues
that the above cases were incorrectly decided and urges us to
adopt the position taken by the Court of Appeals for the Sixth
Circuit in Estate of Mueller v. Commissioner, 153 F.3d 302 (6th
Cir. 1998), affg. 107 T.C. 189 (1996). After determining in
Estate of Mueller v. Commissioner, 101 T.C. at 561, that we could
consider an equitable recoupment claim, we held in Estate of
Mueller v. Commissioner, 107 T.C. at 199, that the taxpayer was
not entitled to such relief on the facts of the case. The Court
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