Steinberg

MEMORANDUM **

Appellant Elliot Steinberg and Appellee Commissioner of Internal Revenue entered a settlement agreement specifying Appellant’s tax deficiency for the years 1980 and 1981. The Commissioner prepared a stipulated decision based on this *499 agreement. Appellant refused to sign the decision, contending that the 1980 tax deficiency should be reduced by offsetting a 1973 tax overpayment of $67,078. The Commissioner disagreed, and Appellant sought an order compelling the Commissioner to allocate $67,078 from Steinberg’s 1973 tax overpayment toward his 1980 tax deficiency.

The Tax Court held that it lacked jurisdiction to enter this order. We affirm.

I.

Appellant owes a $297,478 income tax deficiency for the 1980 tax year and a $167,178 deficiency for the 1981 tax year. These deficiencies were the result of tax motivated transactions and therefore subject to penalty interest. In addition, Appellant overpaid his taxes in both 1973 and 1974, in the amounts of $101,286 and $4,649 respectively.

In 1989, the Commissioner refunded the 1973 overpayment by check pursuant to 26 U.S.C. § 6402 (a). 1 Appellant returned the refund check to the Commissioner with instructions to…