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determined the taxpayer’s tax liabilities for 1990 and
1991. We held that we lacked jurisdiction to consider
the matter, pursuant to section 6512(b)(4).
Unlike Savage, in exercising our overpayment
jurisdiction with respect to overpayment interest on
overpayments that have been credited or refunded by the
Commissioner, we are not called upon “to restrain or
review” the tax liability against which the overpayment
is credited, within the meaning of section 6512(b)(4).
To the contrary, the only issue in this case is whether
the amount of credit should have been higher by reason of
respondent’s failure to allow all or a portion of the
interest on the overpayment.
To reflect the foregoing,
An appropriate order will
be issued denying respondent’s
motion to dismiss.
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