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that if the Tax Court “finds that the taxpayer has made an
overpayment * * * of estate tax * * * the Tax Court shall have
jurisdiction to determine the amount of such overpayment”.
(Emphasis added.) Section 6512(b) is not part of the deficiency
procedures in subchapter B of chapter 63.8 Therefore, the
reference to tax in section 6512(b) must, pursuant to section
6601(e), include interest on tax. As we stated in Barton v.
Commissioner, 97 T.C. 548, 552 (1991):
section 6601(e) states that interest shall be treated
as tax and that any reference in title 26 to the term
“tax” “shall be deemed also to refer to interest.” The
lone exception to this statutory rule relates to
subchapter B of chapter 63 containing both the
definition of “deficiency” and this Court’s
jurisdictional authority to redetermine a “deficiency”.
Section 6512, which gives this Court jurisdiction to
determine overpayments, is not within subchapter B of
chapter 63, and the literal terms of section 6601(e)(1)
provide that interest is to be treated as tax for all
other purposes in title 26, including section 6512(b).
* * *[9]
7(...continued)
Baumgardner v. Commissioner, 85 T.C. 445, 448 (1985).
It follows that we also have jurisdiction to determine
whether petitioner has made overpayments of income tax
for the same years. Sec. 6512(b); Barton v.
Commissioner, supra at 552. [Winn-Dixie Stores, Inc. &
Subs. v. Commissioner, 110 T.C. 291, 295 (1998).]
8The only reference to “overpayment” in subch. B of ch. 63
is in sec. 6214(e) which provides: “For provision giving Tax
Court jurisdiction to order a refund of an overpayment and to
award sanctions, see section 6512(b)(2).”
9In Estate of Baumgardner v. Commissioner, 85 T.C. 445, 452
(1985), we stated: “Interest may be part of an overpayment if
the interest accrued and was paid prior to the time the
overpayment was claimed or arose.”
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