Albert G. Hill, III v. Commissioner of Internal Revenue, No. 22-10283 (11th Cir. 2023)
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Petitioner sent $10,263,750 to the United States Internal Revenue Service (“IRS”) as a “deposit” toward his expected gift tax liability. After an IRS audit examination and Petitioner’s tax deficiency proceeding in the Tax Court, Petitioner and the IRS settled the deficiency proceeding, stipulating that Petitioner owed a gift tax deficiency of $6,790,000 for 2011. The IRS applied the $10,263,750 to that 2011 deficiency and issued Petitioner a check for the balance of $3,473,750. The parties disputed the interest rate. The IRS used the interest rate for deposits, which is the federal short-term rate. Petitioner wanted the interest rate for overpayments, which is the federal short-term rate plus three percentage points. In the Tax Court, Petitioner filed a petition to reopen his case to redetermine interest. The Tax Court has jurisdiction to redetermine interest due to a taxpayer if the court previously found a remittance was an overpayment. So its jurisdiction turns on whether the Tax Court found that Petitioner made an overpayment of tax.
The Eleventh Circuit affirmed the Tax Court’s decision denying Petitioner’s motion to redetermine interest for lack of jurisdiction. The court concluded that there is no Tax Court finding that Petitioner made an overpayment of tax, and thus the Tax Court did not have jurisdiction over Petitioner’s post-judgment motion to redetermine interest. The court explained that, at most, the Tax Court was silent on whether Petitioner made an overpayment for the tax year 2011. The Tax Court’s silence cannot be, and is not, a finding of an overpayment for Section 6512(b)(1) jurisdictional purposes.
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