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refer to interest imposed by this section on such tax”), while no
similar provision covers overpayment interest.
Under section 6511(a) a 3-year limitation period applies to
a refund of an “overpayment of any tax,” while a refund of
overpayment interest is governed by the general 6-year period of
limitation applicable to claims against the Government. 28
U.S.C. secs. 2401, 2501. Gen. Instrument Corp. v. United States,
33 Fed. Cl. 4, 6 (1995).
Under section 6402(a) an overpayment “including any interest
allowed thereon” may be credited against a taxpayer’s other tax
liabilities. Prior to 1954, however, the predecessor to section
6402(a) referred only to “overpayment”, and it was understood
that the statutory language did not allow the crediting of
overpayment interest. See S. Rept. 1622, 83d Cong., 2d Sess.
5230 (1954) (“This section * * * changes existing law so as to
permit expressly the crediting of interest on an overpayment
against any outstanding liability for any tax.”).
Prior to 1997, under section 6512(b)(1) this Court’s
jurisdiction with respect to an “overpayment” was held not to
include overpayment interest. Harrison v. Commissioner, T.C.
Memo. 1994-614. In 1997, section 7481(c) was amended to permit
us to exercise jurisdiction over some overpayment interest.
In Rev. Proc. 87-43, 1987-2 C.B. 590, respondent took the
position that section 6601(c) (which at that time suspended the
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