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jurisdiction to modify our decision that there was an overpayment
of $238,847.24.22
We have consistently held that we do not have equitable
power to expand our jurisdiction. As we stated in Woods v.
Commissioner, supra at 784:
An historical analysis of our cases discloses
numerous instances where we have applied equitable
principles in deciding issues over which we had
jurisdiction. For example, we have applied the equity-
based principles of waiver, duty of consistency,
estoppel, substantial compliance, abuse of discretion,
laches, and the tax benefit rule. “While we cannot
expand our jurisdiction through equitable principles,
we can apply equitable principles in the disposition of
22Sec. 7481(c) allows only a taxpayer (not the Commissioner)
to file a motion for the redetermination of interest under
certain circumstances. The estate’s motion before us is based on
sec. 6512(b). Respondent makes no argument that sec. 7481(c) has
any relevance to the estate’s motion. Indeed, the 1997
legislative history regarding sec. 7481(c) specifically states:
In clarifying the Tax Court’s jurisdiction over
interest determinations, the conferees do not intend to
limit any other remedies that taxpayers may currently
have with respect to such determinations, including in
particular refund proceedings relating solely to the
amount of interest due. [H. Conf. Rept. 105-220, at
733 (1997), 1997-4 C.B. (Vol. 2) 1457, 2203.]
A proceeding under sec. 6512(b) is one of the “other remedies”
that taxpayers had. In field service advice, the Chief Counsel’s
National Office has recognized that the Tax Court has
jurisdiction under sec. 6512(b) to consider alleged overpayments
of underpayment interest and that:
the Tax Court has auxiliary jurisdiction under section
7481(c) to determine whether the taxpayer has made an
overpayment of interest or the Service has underpaid
interest based upon a deficiency or overpayment
decision entered by the court * * * [Field Serv. Adv.
2000-12049 (Mar. 24, 2000); emphasis added.]
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