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same taxpayers had made claims for section 6015 relief or
interest abatement in a non-section 6330 proceeding, we could
enter a decision for an overpayment and could order a refund.
Secs. 6015(g), 6404(i)(2)(B), 6512(b)(2).
Section 6512(b)(2)
The majority states that section 6512(b)(2), which grants
the Tax Court authority to order the refund of an overpayment, is
limited to overpayments in deficiency proceedings. Majority op.
pp. 14-15. Congress added section 6512(b)(2) to the Code giving
us authority to order a refund of any overpayment. Estate of
Quick v. Commissioner, 110 T.C. 440, 443 (1998); Belloff v.
Commissioner, 996 F.2d 607, 613 (2d Cir. 1993), affg. T.C. Memo.
1991-350.
Accordingly, I believe that section 6512(b)(2) provides the
Court with jurisdiction to order the refund of any overpayment we
decide. I believe the legislative history cited by the majority
supports this view. Majority op. p. 16 note 17; see S. Rept.
100-309, at 17 (1988) (stating that the Tax Court should be able
to enforce a determination that a taxpayer is due a refund and
that the taxpayer should not have to incur additional time,
trouble, and expense of enforcing the refund in another forum).
Conclusion
Section 6330 cases are not merely about whether or not the
Commissioner can proceed with the proposed collection action.
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