- 4 -
Respondent has accepted the returns as filed but disputes that
petitioner and his wife have overpayments of tax allowable by
law, claiming that refunds of the overpayments for 1993 and 1994
are barred by sections 6511 and 6512(b).
OPINION
If a notice of deficiency is issued to a taxpayer for a
particular taxable period and the taxpayer files a timely
petition in this Court claiming an overpayment for that taxable
period, that overpayment may be refunded only as provided in
section 6512(b). Sec. 6512(b); sec. 301.6512-1(a), Proced. &
Admin. Regs. With respect to a taxpayer’s claim to an
overpayment in a proceeding before this Court, the requirements
of section 6512(b) are jurisdictional. Commissioner v. Lundy,
516 U.S. 235 (1996); Harlan v. Commissioner, 116 T.C. 31, 32 n.2
(2001). Petitioner bears the burden of proving that his claimed
overpayments are refundable under section 6512(b). Rule
142(a)(1).4
Section 6512(b)(1) provides that if the Tax Court finds that
the taxpayer has made an overpayment of income tax for the same
taxable year in respect of which the Commissioner determined a
deficiency, the Court has jurisdiction to determine the amount of
4The burden of proof provisions of sec. 7491 do not apply
here because the examination in this case began before July 22,
1998. Internal Revenue Service Restructuring & Reform Act of
1998, Pub. L. 105-206, sec. 3001, 112 Stat. 726.
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