Sunoco, Inc. and Subsidiaries - Page 19

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                  And the error may be committed by the taxpayer or                   
                  by the revenue agents.  Whatever the reason, the                    
                  payment of more than is rightfully due is what                      
                  characterizes an overpayment.                                       

             Id.  See also United States v. Dalm, 494 U.S. 596, 610                   
             n.6 (1990), in which the Supreme Court stated that “The                  
             commonsense interpretation is that a tax is overpaid when                
             a taxpayer pays more than is owed, for whatever reason or                
             no reason at all.”                                                       
                  We considered the definition of the term “overpayment”              
             in Estate of Baumgardner v. Commissioner, supra.  In that                
             case, the parties settled the issues raised in a notice of               
             deficiency after the personal representative had petitioned              
             the Tax Court to redetermine the deficiency.  They agreed                
             that there was no deficiency and that the estate tax was                 
             less than the amount that had been paid.                                 
                  The issue in that case was whether the term                         
             “overpayment” in section 6512(b) could include amounts that              
             were paid as interest, pursuant to an installment payment                
             plan under section 6166A.  The Commissioner argued that the              
             Court was without jurisdiction to decide issues concerning               
             interest, and that the personal representative had to bring              
             a separate action in a U.S. District Court or in the                     
             predecessor of the Court of Federal Claims to obtain a                   
             refund of the overpaid interest.  Unlike the present case                

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