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any such taxable period for which a petition was filed in
this Court, if we find there is no deficiency, then we are
authorized to determine the amount of an overpayment. See
sec. 6512. Our jurisdiction to determine an overpayment is
set forth in section 6512(b)(1) and (3), which provides in
pertinent part:
SEC. 6512(b). Overpayment Determined by Tax Court.--
(1) Jurisdiction to determine.--Except
as provided by paragraph (3) * * * if the
Tax Court finds that there is no deficiency
and further finds that the taxpayer has made
an overpayment of income tax for the same
taxable year, * * * in respect of which the
Secretary determined the deficiency, or
finds that there is a deficiency but that
the taxpayer has made an overpayment of such
tax, the Tax Court shall have jurisdiction
to determine the amount of such overpayment
* * *.
* * * * * * *
(3) Limit on amount of credit or
refund.--No such credit or refund shall be
allowed or made of any portion of the tax
unless the Tax Court determines as part of
its decision that such portion was paid * *
*.
During the pendency of a case in this Court, our
jurisdiction is exclusive, and, with a few exceptions,
another proceeding may not be commenced or, if already
commenced, is stayed. See secs. 6213(a), 6512(a), 7422(e);
Hallmark Cards, Inc. v. Commissioner, 111 T.C. 266, 271
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Last modified: May 25, 2011