Sunoco, Inc. and Subsidiaries - Page 15

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             to a taxpayer’s liabilities before the taxpayer filed a                  
             petition in this Court.  Respondent argues:                              

                  To the extent petitioner claims that it was not                     
                  credited with sufficient overpayment interest on                    
                  the transferred credits because the liability to                    
                  which the credit was transferred was not                            
                  correctly computed, section 6512(b)(4) precludes                    
                  the courts from considering petitioner’s claim.                     

                  Finally, respondent argues that the overpayments                    
             petitioner seeks on the basis of overpayment interest do                 
             not fall within the Court’s “supplemental jurisdiction”                  
             under section 6512(b)(2) or the Court’s “auxiliary                       
             jurisdiction” in section 7481(c).  Respondent argues that                
             section 6512(b)(2) will not apply to petitioner’s claims                 
             for overpayment interest because the underlying overpayment              
             was not determined by the Court.  Similarly, respondent                  
             argues that section 7481(c) will not apply because the                   
             overpayment interest petitioner seeks will not have been                 
             “involved” in an overpayment determined by the Court.                    
                  Our first difficulty with respondent’s argument is the              
             fact that it is mathematically impossible to compute the                 
             amount of underpayment interest, as to which respondent                  
             concedes that we have jurisdiction, separately and apart                 
             from the amount of overpayment interest, as to which                     
             respondent argues that we lack jurisdiction.  As described               
             above, underpayment interest is the interest computed under              

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