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taxpayer pays more than is owed, for whatever reason or no reason
at all.”); Sunoco, Inc. & Subs. v. Commissioner, 122 T.C. 88
(2004); Bachner v. Commissioner, 109 T.C. 125 (1997), affd.
without published opinion 172 F.3d 859 (3d Cir. 1998); Estate of
Baumgardner v. Commissioner, 85 T.C. 445, 450 (1985). Obviously,
as we have previously observed: “In order to determine the
existence of an overpayment, there must first be a determination
of the amount of tax properly due.” Winn-Dixie Stores, Inc. &
Subs. v. Commissioner, 110 T.C. 291, 295 n.5 (1998) (citing
Girard Trust Bank v. United States, 226 Ct. Cl. 366, 369, 643
F.2d 725, 727 (1981)). This leads to the question of the meaning
of the term “tax”.
The Code generally treats underpayment interest as tax.
Section 6601(e)(1) provides:
SEC. 6601(e). Applicable Rules.–-Except as
otherwise provided in this title--
(1) Interest treated as tax.–-Interest prescribed
under this section on any tax shall be paid upon notice
and demand, and shall be assessed, collected, and paid
in the same manner as taxes. Any reference in this
title (except subchapter B of chapter 63, relating to
deficiency procedures) to any tax imposed by this title
shall be deemed also to refer to interest imposed by
this section on such tax. [Emphasis added.]
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