Borenstein v. C.I.R.

Dennis Jacobs, Circuit Judge:

Roberta Borenstein appeals from a judgment of the United States Tax Court (Lauber, J. ) denying her petition seeking refund of her overpayment of 2012 income tax. The Commissioner of Internal Revenue ("the Commissioner") and Borenstein do not dispute that she overpaid, or the amount of her overpayment; however, the Commissioner argues--and the Tax Court agreed--that the Tax Court lacks jurisdiction to order a refund or credit of the *748overpayment. As the Tax Court observed, and so far as we can ascertain, this case presents an issue of first impression in any court.

O…