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This Court generally does not have jurisdiction to enter a
decision for interest upon an overpayment. Estate of Baumgardner
v. Commissioner, 85 T.C. 445, 452-453 (1985); Harrison v.
Commissioner, T.C. Memo. 1994-614; see sec. 6512(b)(1). As an
exception to this general rule, however, section 6512(b)(2)
provides that if the Secretary fails “to refund the overpayment
determined by the Tax Court, together with the interest thereon
as provided in subchapter B of chapter 67, then the Tax Court
upon motion by the taxpayer, shall have jurisdiction to order the
refund of such overpayment and interest.”
The estate makes no allegation that it paid the interest it
claims or that this interest is part of its overpayment of estate
tax. Cf. Estate of Baumgardner v. Commissioner, supra. On the
contrary, the claimed interest appears to be interest that has
accrued upon its overpayment. Likewise, this case does not
involve interest on an overpayment that the Commissioner has
credited or refunded. Cf. Sunoco, Inc. & Subs. v. Commissioner,
122 T.C. 88 (2004) (holding that under certain circumstances this
Court has overpayment jurisdiction under section 6512(b) with
regard to overpayment interest in the case of overpayments
credited or refunded by the Commissioner).
We hold that we do not have jurisdiction at this juncture to
enter a decision for interest upon the estate’s overpayment of
estate tax.
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