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4912), chapter 42 (sections 4940 through 4963), chapter 43
(sections 4971 through 4980E), or chapter 44 (sections 4981 and
4982) exceeds the amount shown as the tax by the taxpayer on a
return. Section 6212(a), which authorizes the Commissioner to
issue a notice of deficiency, likewise is limited to a deficiency
in respect of any taxes imposed by subtitle A or B or chapter 41,
42, 43, or 44.
Pursuant to section 6512(b)(1), we also have jurisdiction to
determine the amount of an overpayment6 of tax in limited
circumstances. Our jurisdiction to determine whether there has
been an overpayment is limited to the same taxable year or years
for which the Commissioner has issued a notice of deficiency and
with regard to which the taxpayer has timely filed a petition for
redetermination of the deficiency. Sec. 6512(b)(1). In
addition, our overpayment jurisdiction is limited to determining
an overpayment of income, gift, estate, or excise taxes (and
related interest) imposed by chapter 41, 42, 43, or 44. Sec.
6512(b)(1) and (2). Once we have determined that there is no
deficiency but that the taxpayer has made an overpayment of tax,
or that there is a deficiency but the taxpayer has made an
overpayment of such tax, we have jurisdiction to determine the
6An “overpayment” of tax is “‘any payment in excess of that
which is properly due.’” See Winn-Dixie Stores, Inc., & Subs. v.
Commissioner, 110 T.C. 291, 295 n.5 (1998) (quoting Jones v.
Liberty Glass Co., 332 U.S. 524, 531 (1947)).
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Last modified: March 27, 2008