- 17 -
Id. at 233, 1988-3 C.B. at 723. In the Taxpayer Relief Act of
1997, Pub. L. 105-34, sec. 1451, 111 Stat. 1054, Congress enacted
section 6512(b)(4), which clarifies that in determining an
overpayment pursuant to section 6512(b), the Tax Court has no
jurisdiction to “restrain or review any credit or reduction made
by the Secretary under section 6402.” See H. Conf. Rept. 105-
220, at 732 (1997), 1997-4 C.B. (Vol. 2) 1457, 2202 (stating that
this amendment “clarifies that the Tax Court does not have
jurisdiction over the validity or merits of the credits or
offsets that reduce or eliminate the refund to which the taxpayer
was otherwise entitled.”).
In sum, given that explicit statutory authority was required
before this Court acquired jurisdiction to determine overpayments
in deficiency cases, and given that additional explicit statutory
authority was required before this Court acquired, decades later,
jurisdiction to enforce such an overpayment, and given that
Congress later clarified legislatively that this overpayment
jurisdiction did not extend to reviewing credits under section
6402 (such as the credit of petitioner’s 1999 overpayment against
18(...continued)
Stat. 1457 (1996). This Court has construed this provision,
which expressly cross-references sec. 6512(b), as conferring on
the Tax Court jurisdiction to determine the amount of a
taxpayer’s overpayment in a proceeding brought pursuant to sec.
6404(h) to review the IRS’s failure to abate interest. See
Goettee v. Commissioner, T.C. Memo. 2003-43.
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