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the correct amount of tax”. Montgomery v. Commissioner, 122 T.C.
at 10. In section 6330 cases, taxpayers should be able to claim
an overpayment, and the Court should be able to enter a decision
for an overpayment to ensure that the Commissioner collects no
more than the correct amount of tax.
Although the Tax Court has limited jurisdiction,7 section
6330 expanded the Court’s jurisdiction. Robinette v.
Commissioner, 123 T.C. at 99. The language of the statute
provides a broader remedy than the majority’s narrow
interpretation allows. Montgomery v. Commissioner, supra at 9.
The legislative history does not provide any specific
expression of Congressional intent to bar taxpayers, such as
petitioner, from raising an overpayment claim. Id. at 10. The
majority limits the remedies available to taxpayers by holding
that in section 6330 proceedings they cannot obtain a decision
that there is an overpayment. Furthermore, the majority does not
review petitioner’s challenge to the amount of her tax liability
for 1992 even though she properly raised this issue. Without a
clear jurisdictional prohibition or inability, it would be most
unjust to prohibit taxpayers from claiming an overpayment of the
7 Occasionally the Court has myopically seen its “limited
jurisdiction as reasons to be extra conservative in determining
the Tax Court’s jurisdiction.” Estate of Baumgardner v.
Commissioner, 85 T.C. at 456. This is not such an occasion,
especially given the remedial nature of the statute in question.
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