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eliminate the unpaid tax for the years in issue, we have reviewed
those arguments. In Landry v. Commissioner, 116 T.C. 60 (2001),
Tedokon v. Commissioner, T.C. Memo. 2002-308, and Deaton v.
Commissioner, T.C. Memo. 2005-1, we considered whether section
6511 precluded the allowance of any portion of the taxpayers’
overpayment from prior years as a credit against the taxpayers’
tax liabilities for subsequent years that were the years in
issue--i.e., whether the overpayments were made within the
section 6511 look-back period. In none of these cases were the
overpayments made within the applicable look-back period.
Accordingly, we did not reach the issue of whether we had
authority to enter a decision that an overpayment exists.
Deciding an Overpayment Exists in Section 6330 Cases
When a taxpayer petitions this Court seeking review of the
Commissioner’s section 6330 determination regarding the
taxpayer’s underlying tax liability under section 6330(c)(2)(B),
we take jurisdiction over the entire underlying tax liability.
Cf. Estate of Mueller v. Commissioner, 101 T.C. 551, 556 (1993);
Naftel v. Commissioner, 85 T.C. at 533. The term “underlying tax
liability” includes both amounts assessed following the issuance
of a notice of deficiency and amounts “self-assessed” by
taxpayers. Montgomery v. Commissioner, 122 T.C. 1, 7-8 (2004).
When reviewing a determination regarding section
6330(c)(2)(B), the Court reviews the underlying tax liability.
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