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Section 6512(b)(1)6 confers our overpayment jurisdiction in cases
that are properly before the Court pursuant to our deficiency
jurisdiction.7 The pertinent part of section 6512(b)(1) provides
6Sec. 6512(b)(1) provides:
SEC. 6512(b). Overpayment Determined by Tax
Court.--
(1) Jurisdiction to determine.--Except as provided
by paragraph (3) and by section 7463, if the Tax Court
finds that there is no deficiency and further finds
that the taxpayer has made an overpayment of income tax
for the same taxable year, of gift tax for the same
calendar year or calendar quarter, of estate tax in
respect of the taxable estate of the same decedent, or
of tax imposed by chapter 41, 42, 43, or 44 with
respect to any act (or failure to act) to which such
petition relates for the same taxable period, in
respect of which the Secretary determined the
deficiency, or finds that there is a deficiency but
that the taxpayer has made an overpayment of such tax,
the Tax Court shall have jurisdiction to determine the
amount of such overpayment, and such amount shall, when
the decision of the Tax Court has become final, be
credited or refunded to the taxpayer. If a notice of
appeal in respect of the decision of the Tax Court is
filed under section 7483, the Secretary is authorized
to refund or credit the overpayment determined by the
Tax Court to the extent the overpayment is not
contested on appeal.
7As we have previously stated:
Overpayment jurisdiction depends on whether we have
jurisdiction to find that “there is no deficiency” or
“that there is a deficiency.” Barton v. Commissioner,
97 T.C. 548, 552 (1991). Respondent has issued a
notice of deficiency containing a determination that
petitioner is liable for deficiencies in income tax for
1988 through 1991. Petitioner filed a timely petition.
Therefore, we have jurisdiction and are required to
find that there either is or is not a deficiency for
each of the years 1988 through 1991. Estate of
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