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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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