Sunoco, Inc. and Subsidiaries - Page 26

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             pursuant to section 6402(a).  Under that provision, the                  
             overpayment, including any interest allowed thereon, may                 
             be credited, but it directs the Commissioner to “refund                  
             any balance” to the taxpayer.  Sec. 6402(a).  To the                     
             extent that overpayment interest under section 6611 is not               
             credited, we believe that it can be considered to have been              
             overpaid by the taxpayer for purposes of section 6512(b).                
             Otherwise, our overpayment jurisdiction would not mirror                 
             the jurisdiction of the U.S. District Courts and the Court               
             of Federal Claims.  See, e.g., Triangle Corp. v. United                  
             States, 592 F. Supp. 1316 (D. Conn. 1984).                               
                  In exercising overpayment jurisdiction under section                
             6512(b) with regard to overpayment interest in the case of               
             overpayments credited or refunded by the Commissioner, we                
             are not acting in derogation of section 6512(b)(4), as                   
             suggested by respondent.  Section 6512(b)(4) provides that               
             the Tax Court shall have no jurisdiction “to restrain or                 
             review any credit or reduction made by the Secretary under               
             section 6402.”  In Savage v. Commissioner, 112 T.C. 46                   
             (1999), for example, the taxpayer’s 1993 return claimed                  
             an overpayment of approximately $10,000, which the                       
             Commissioner credited to the taxpayer’s assessed tax                     
             liabilities for 1990 and 1991.  Thereafter, the                          
             Commissioner issued a notice of deficiency with respect                  
             to 1993, and the taxpayer filed a timely petition.  The                  
             taxpayer argued that the Commissioner had improperly                     

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