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“overpayment”3 of her 1992 liability. As there was a timely
petition from the notice of determination, we have jurisdiction
to review respondent’s determinations whether petitioner was
liable for interest accruals between December 19, 1997, and July
3, 2000, and whether there was an overpayment for 1992. Sec.
6330(c)(2)(A) and (B), (3), (d); see Meadows v. Commissioner, 405
F.3d 949, 952 (11th Cir. 2005).
Section 6511 and Overpayments in Section 6330 Cases
The majority seems to suggest that because section 6330 does
not incorporate the limitations contained in section 6511 that
section 6511 does not apply to section 6330 proceedings.
Majority op. pp. 18-19. This is contrary to our established
precedent.
In cases where the taxpayer argued that overpayments exist
for prior years that they thought should be used to reduce or
3 The U.S. Supreme Court has provided the following
definition of an “overpayment”: “any payment in excess of that
which is properly due.” Jones v. Liberty Glass Co., 332 U.S.
524, 531 (1947); Estate of Baumgardner v. Commissioner, 85 T.C.
445, 449-450, 460-461 (1985). “[A] tax is overpaid when a
taxpayer pays more than is owed, for whatever reason or no reason
at all.” United States v. Dalm, 494 U.S. 596, 609 n.6 (1990).
The term “overpayment” encompasses “erroneously”, “illegally”, or
“wrongfully” collected taxes. Id.
The question of whether there is an overpayment is
independent of whether there is a deficiency. Bachner v.
Commissioner, 81 F.3d 1274, 1279 (3d Cir. 1996). The term
“overpayment” has the same meaning in this Court as in the U.S.
District Courts and the Court of Federal Claims. Sunoco, Inc. &
Subs. v. Commissioner, 122 T.C. 88, 99 (2004).
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