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6512(b). Petitioners raise no overpayment issues within the
scope of section 6512(b)(1); therefore our overpayment
jurisdiction under section 6512 does not apply. Petitioners
contend, however, that the Court has jurisdiction over the proper
application of the payments in issue because those payments are
included in the calculation of a deficiency and therefore must be
included in any decision we enter in the instant case.
Respondent contends that the payments in issue are estimated tax
payments that are not included in the calculation of a deficiency
and that, because there is no question of the correct amount of
the deficiency, the Court should grant respondent’s motion and
enter a decision without the inclusion of those payments.
For purposes of section 6214, deficiencies are defined by
section 6211 as follows:
SEC. 6211. DEFINITION OF A DEFICIENCY.
(a) In General.-–For purposes of this title in the
case of income, estate, and gift taxes imposed by
subtitles A and B and excise taxes imposed by chapters
41, 42, 43, and 44 the term “deficiency” means the
amount by which the tax imposed by subtitle A or B, or
chapter 41, 42, 43, or 44 exceeds the excess of–-
(1) the sum of
(A) the amount shown as the
tax by the taxpayer upon his
return, if a return was made by the
taxpayer and an amount was shown as
the tax by the taxpayer thereon,
plus
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Last modified: May 25, 2011