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however, is not relevant to whether we have authority to enter a
decision for an overpayment.8
Respectfully, I dissent.
SWIFT, J., agrees with this dissenting opinion.
8 From our inception and for more than 60 years, the Tax
Court (and our predecessors) had jurisdiction to enter a decision
for an overpayment but could not order the Commissioner to credit
or refund the overpayment contained in our decisions. See Naftel
v. Commissioner, 85 T.C. 527, 533 (1985). In 1988, however,
Congress added sec. 6512(b)(2) to the Code, giving us authority
to order a refund of any overpayment. Belloff v. Commissioner,
996 F.2d 607, 613 (2d Cir. 1993), affg. T.C. Memo. 1991-350;
Technical and Miscellaneous Revenue Act of 1988, sec. 6244(a),
Pub. L. 100-647, 102 Stat. 3342, 3750. Accordingly, whether or
not the Tax Court has authority to enforce a decision for an
overpayment entered in a sec. 6330 case is simply not relevant to
our ability to enter such a decision.
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