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jurisdiction over the type of tax involved in the case. Sec.
6330(d)(1)(A); see Iannone v. Commissioner, 122 T.C. 287, 290
(2004). Where the underlying tax liability is properly at issue,
we review the determination on a de novo basis. E.g., Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000). Where the underlying
tax liability is not properly at issue, we review the
determination for abuse of discretion. Id. at 182.
B. Credit or Refund of Overpayment
1. Code Provisions
Section 6402(a) provides generally that the Secretary may,
within the applicable period of limitations, credit a taxpayer’s
overpayment against any other Federal tax liability of that
taxpayer and refund any remaining balance.
Section 6511(a) provides that the general period of
limitations for filing a claim for credit or refund ends (1) 3
years after the filing of the return in question, or (2) 2 years
after the payment of the tax, whichever period expires later.
Under the “lookback” rule of section 6511(b)(2)(A), if the claim
is filed within the 3-year period of limitations, the amount of
the credit or refund is limited to the amount of tax paid by the
claimant during the 3-year period immediately preceding the
filing of the claim, extended by any period of extension for
filing the return in question.
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Last modified: May 25, 2011