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(1988); Asciutto v. Commissioner, T.C. Memo. 1992-564, affd. 26
F.3d 108 (9th Cir. 1994). Section 6601(e)(1) expressly provides
that interest prescribed by section 6601 is treated as tax
“except [for purposes of] subchapter B of chapter 63, relating to
deficiency procedures”. Because this exception excludes interest
from the definition of “tax” for purposes of section 6211(a)
(defining the term “deficiency”), it follows that such interest
is not treated as part of the underlying deficiency. See White
v. Commissioner, 95 T.C. 209, 213 (1990).
In contrast, as we recognized in Lincir v. Commissioner, 115
T.C. 293, 298 (2000), affd. 32 Fed. Appx. 278 (9th Cir. 2002),
section 6601(e) does not curtail our jurisdiction over interest
on overpayments of taxes. Instead, the Court does have
jurisdiction to redetermine statutory interest where a taxpayer
has properly invoked the Court’s overpayment jurisdiction
pursuant to section 6512. The cases before the Court, however,
involve both interest owed by petitioners on deficiencies, over
which we arguably lack jurisdiction, and interest owed by
respondent on overpayments, over which we clearly have
jurisdiction.
This possible divergence in our jurisdictional authority has
the potential, at least, for interfering with our execution of
the mandates of the Court of Appeals, which, we believe, require
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