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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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