Sunoco, Inc. and Subsidiaries - Page 27

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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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