OVERPAYMENT DETERMINATIONS OF TAX COURT.

SEC. 1451. OVERPAYMENT DETERMINATIONS OF TAX COURT. (a) Appeal of Order.—Paragraph (2) of section 6512(b) (relating to jurisdiction to enforce) is amended by adding at the end the following new sentence: “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”. (b) Denial of Jurisdiction Regarding Certain Credits and Reductions.—Subsection (b) of section 6512 (relating to overpayment determined by Tax Court) is amended by adding at the end the following new paragraph: “(4) Denial of jurisdiction regarding certain credits and reductions.—The Tax Court shall have no jurisdiction under this subsection to restrain or review any credit or reduction made by the Secretary under section 6402.”. (c) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.