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Whether there is an overpayment has a direct bearing on whether
the Commissioner can proceed with the lien or levy at issue.
Meadows v. Commissioner, 405 F.3d at 952-953; Washington I, 120
T.C. at 120-121. The section 6330 determination includes the
issue of an overpayment if it is raised as a relevant issue or if
there is a challenge to the underlying liability. Sec.
6330(c)(2)(A) and (B), (3). Accordingly, I believe we have
jurisdiction to enter a decision that petitioner had an
overpayment in tax for the year at issue. Sec. 6330(d).
It would be illogical that we could conclude that the
Commissioner has collected too much money, but we could not enter
a decision that the taxpayer has overpaid his/her tax. The
majority’s interpretation of the statute conflicts with the
remedial purpose of section 6330.
If we could enter a decision for an overpayment, as I
propose, the issue of whether the Court has jurisdiction and
authority to order a refund would not yet be ripe for decision as
the overpayment decision would not yet be final. See secs.
6512(b)(2), 7481(a), 7483; Estate of Quick v. Commissioner, supra
at 443; O’Connor v. Commissioner, T.C. Memo. 1992-410. I note
that whether or not the Court is able to enforce our decision in
a section 6330 case that the taxpayer overpaid his/her taxes,
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