Tax Court is sometimes more about what the Court lacks than what it has.

Joanna Jessica McKenna, Docket No. 6935-14S, filed 3/16/17, says she had excess withholding. Judge Kerrigan says she can’t decide that.

JJ McK had her withholding on her return adjusted by IRS. After the adjustment, concessions and the trial, it turns out JJ McK neither owed tax nor was due a refund.

JJ McK says IRS adjusted her withholding improperly.

Judge Kerrigan: “The Court lacks jurisdiction to consider the amount of federal income tax withheld, because under section 6211 a deficiency is determined without regard to the amount of tax withheld on a taxpayer’s income. Redcay v. Commissioner, 12 T.C. 806, 809-810 (1949), section 301.6211-1(b), Proced. & Admin. Regs. The Court would only have jurisdiction if petitioner had overpaid her 2011 Federal income taxes, and she did not. See section 6512 (b).” Order, at pp. 4-5.

Judge Kerrigan orders a 155 beancount, but exactly why there needs to be dueling computations, if withholding is off the table and JJ McK neither owes tax nor gets a refund, is beyond me.

So we have the anomaly where JJ McK may have been overwithheld above what IRS adjusted, but her only recourse would be a claim for refund followed by a suit in USDC or USCFC. And there aren’t any small-claimers there.

Time to fix Section 6211?