In Part 1, I provided some of the context for the Third Circuit’s decision in Sunoco Inc. v. Commissioner, No. 09-2423 (3d Cir. Oct. 7, 2011), and outlined the Court’s basic reasoning that supported its conclusion that the Tax Court lacked jurisdiction over the determination of overpayment interest. In this segment, I will endeavor to evaluate the Court’s reasoning and to assess its implications.
The Third Circuit’s reasoning has some weaknesses. While suggesting that district courts and the Court of Federal Claims have jurisdiction over claims for overpayment interest, acceptance of the Court’s logic indicates that the jurisdiction of district courts will actually be quite limited: since the Third Circuit holds (slip op.… Read More