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Section 7481(c)(2)(B) would be unnecessary if the adopted opinion
were correct, and the reference to the term “overpayment of tax”
in section 7481(c)(3) is inconsistent with the whole rationale of
the report and points out the inherent ambiguity in the term
“overpayment”. It is telling that Congress did not simply say
“overpayment”. In adding interest disputes to this Court’s
jurisdiction, Congress deemed it necessary to include section
6512(b) determinations and to provide that our interest
determinations would be reviewable similar to our “overpayment of
tax” determinations. This congressional action would have been
unnecessary if overpayment decisions included interest liability.
III. Reliance on Baumgardner and Barton
Reliance upon Estate of Baumgardner v. Commissioner, 85 T.C.
445 (1985) and Barton v. Commissioner, 97 T.C. 548 (1991), is not
only misplaced, but misleading. The rationales of Baumgardner
and Barton are premised upon and relate to interest that has been
paid or overpaid prior to the issuance of the notice of
deficiency. Neither case suggests, or leads to the conclusion
that, the Court’s overpayment jurisdiction contemplates assessed,
but unpaid, interest. In an overpayment context, we have no
authority or jurisdiction to order respondent to abate interest
otherwise properly assessed.
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