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OPINION
WHALEN, Judge: This case is before the Court to
decide respondent’s motion to dismiss for lack of
subject matter jurisdiction filed with regard to certain
claims petitioner made in an amendment to its petition.
The issue raised by respondent’s motion is whether this
Court lacks jurisdiction under section 6512(b) to consider
petitioner’s claims for overpayment to the extent that they
involve so-called overpayment interest, as described below.
All section references are to the Internal Revenue Code for
the years at issue. We believe that the issues in this
case are controlled by our Opinion in Estate of Baumgardner
v. Commissioner, 85 T.C. 445 (1985). On that basis, we
hold that we have jurisdiction to determine an overpayment
composed of overpayment interest. Therefore, we will deny
respondent’s motion.
Background
Petitioner filed the instant petition for
redetermination of deficiencies respondent determined for
1979, 1981, and 1983. Petitioner later filed an amendment
to its petition that makes reference to the fact that
petitioner and respondent had settled various issues with
regard to the years in issue. The amendment to petition
claims additional overpayments for each of those years due
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