Sunoco Inc. v. Commissioner

OPINION

McKEE, Chief Judge.

The Commissioner of the Internal Revenue Service (“IRS”) appeals the United States Tax Court’s ruling that the latter had subject matter jurisdiction over a claim by Sunoco, Inc., and its Subsidiaries (collectively referred to as “Sunoco”). The underlying dispute arises from Sunoco’s overpayment of income tax for certain years. The IRS either refunded the over-payments to Sunoco or applied the over-payments as credits to other tax years and/or to other of Sunoco’s liabilities for other types of taxes before Sunoco contested a notice of deficiency the IRS issued for…