Sunoco, Inc. and Subsidiaries - Page 14

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                  Respondent argues that a claim for additional                       
             overpayment interest under section 6611 falls under the                  
             general claims jurisdiction of the Federal District Courts               
             and the Court of Federal Claims.  Respondent asserts that                
             a suit for the payment of overpayment interest with respect              
             to overpayments that have previously been refunded or                    
             credited can be prosecuted in a U.S. District Court or the               
             Court of Federal Claims, even while the Tax Court case                   
             involving the determination of further deficiencies or                   
             overpayments for the same tax period is pending.                         
             Respondent argues that section 6512(a), which provides the               
             Tax Court with exclusive jurisdiction over the issues                    
             properly before it, does not preclude such a suit.                       
             According to respondent, a suit for recovery of overpayment              
             interest with respect to overpayments that were not                      
             determined by the Tax Court is not a suit for an amount                  
             that can be refunded, and, thus, it is not, by definition,               
             within the Court’s jurisdiction.                                         
                  Furthermore, respondent argues that section                         
             6512(b)(4), which provides that the Court has no                         
             jurisdiction “to restrain or review any credit or reduction              
             made by the Secretary under section 6402", deprives the                  
             Court of jurisdiction to consider claims for overpayment                 
             interest with respect to overpayments that were credited                 






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