Sunoco, Inc. and Subsidiaries - Page 20

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             in which respondent argues that a suit in a U.S. District                
             Court or the Court of Federal Claims can proceed during the              
             Tax Court case, in Estate of Baumgardner the Commissioner                
             acknowledged that such an action could be barred by                      
             expiration of the period of limitations on filing a claim                
             for refund.  See Estate of Baumgardner v. Commissioner,                  
             supra at 448, 452-453.                                                   
                  We held that the term “overpayment”, as used in                     
             section 6512(b), includes interest and, accordingly, we                  
             held that “we have jurisdiction to consider interest as                  
             part of an ‘overpayment’”.  Id. at 458-459.  In coming to                
             that conclusion, we noted that section 301.6611-1(c),                    
             Proced. & Admin. Regs., expressly states that “the amount                
             of any interest paid with respect to the deficiency * * *                
             is also an overpayment.”  Id. at 452.                                    
                  The principal justification for our holding in Estate               
             of Baumgardner, however, was based on the symmetry of our                
             overpayment jurisdiction under section 6512(b) and the                   
             jurisdiction of the U.S. District Courts and the Court of                
             Federal Claims.  We pointed out that jurisdiction over                   
             overpayments generally rests with the U.S. District Courts               
             and the Court of Federal Claims, but in the limited                      
             circumstances that the Tax Court is given overpayment                    
             jurisdiction, i.e., in situations where a notice of                      

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