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order the refund of any overpayment.17 In this same legislation,
the Senate proposed to expand the Tax Court’s refund jurisdiction
by granting the Tax Court jurisdiction over tax refund actions
where the taxpayer already had a related deficiency proceeding
pending in Tax Court. H. Conf. Rept. 100-1104 (Vol. II), at 234
(1988), 1988-3 C.B. 473, 724. This proposal was rejected in
conference. See id. In describing “Present Law” as related to
this proposal, the conference report stated: “The Tax Court has
no jurisdiction to determine whether a taxpayer has made an
overpayment except in the context of a deficiency proceeding.”18
17 In describing the law as it existed before the enactment
of sec. 6512(b)(2), the conference report states:
The Tax Court has jurisdiction to determine that a
taxpayer is due a refund of a tax for which the IRS has
asserted a deficiency. However, if the IRS fails to
refund or credit an overpayment determined by the Tax
Court, the taxpayer must seek relief in another court.
[H. Conf. Rept. 100-1104, at 231 (1988), 1988-3 C.B.
473, 721.]
Describing the “Reasons for change”, the report of the Senate
Finance Committee states:
The committee believes that if the Tax Court
determines that a taxpayer is due a refund and the IRS
fails to issue that refund, the taxpayer should not
have to incur the additional time, trouble, and expense
of enforcing the Tax Court’s decision in another forum.
Rather, the taxpayer should be able to enforce the
decision in the court that entered the decision. [S.
Rept. 100-309, at 17 (1988).]
18 As discussed infra, this situation changed in 1996, with
the enactment of sec. 6404(h) (as currently designated), by the
Taxpayer Bill of Rights 2, Pub. L. 104-168, sec. 302(a), 110
(continued...)
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