Fur Systems, Inc., Docket No. 4099-22, filed 6/29/22, gives Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan a chance to review for us how to get a refund of overpayment of tax and interest thereon, when no SNOD or NOD has issued.

“In a deficiency case, this Court’s jurisdiction depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). In an interest abatement case, our jurisdiction depends, in part, on the issuance of a notice of final determination for disallowance of interest abatement claim or the IRS’ failure to make a determination within 180 days of the filing of a claim for abatement. See Internal Revenue Code (I.R.C.) sec. 6404(h).” Order, at p. 1.

The Fur have no SNOD, NOD, or claim for refund that has sat out the six month hold. IRS moves to toss The Fur.

“In petitioner’s objection to respondent’s motion to dismiss, petitioner asserts that ‘the determination of Overpayments of tax is under the jurisdiction of the Tax Court.’ Petitioner is correct—up to a point. In a case based on a notice of deficiency, in which the Court must determine the correct amount of tax,  this Court may make a determination concerning whether there has been an overpayment of tax. See I.R.C. section 6512(b). Otherwise, however, this Court does not have jurisdiction to make determinations concerning overpayments or refunds. Taxpayers generally have two years to file a lawsuit following the disallowance of a claim for refund. See I.R.C. sec. 6532(a)(1). The Tax Court, however, is not the proper court in which to file such an action. A taxpayer may seek a judicial remedy for wrongful denial of refund claims— i.e., a refund suit in compliance with I.R.C. sections 6532(a)(1) and 7422(a)—either in the United States Court of Federal Claims pursuant to 28 U.S.C. sec. 1491(a)(1), or in Federal district court pursuant to 28 U.S.C. sec. 1346(a)(1). Those statutes do not confer refund jurisdiction on the Tax Court. Accordingly, this Court cannot and does not decide whether petitioner is entitled to recover a refund for the 2019 tax year.” Order, at p. 2.