JURISDICTION TO ENFORCE OVERPAYMENT DETERMINATIONS.

SEC. 6244. JURISDICTION TO ENFORCE OVERPAYMENT DETERMINATIONS. (a) In General.—Section 6512(b) of the 1986 Code (relating to overpayment determined by the Tax Court) is amended by striking out “paragraph (2)” and inserting in lieu thereof “paragraph (3)” in paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting the following new paragraph after paragraph (I); “(2) Jurisdiction to enforce.—If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest.” (b) Amendments Adding Cross References.— (1) Section 6214(e) of the 1986 Code is amended by striking out “Reference.—” and inserting in lieu thereof “References.—” in the heading, by designating the undesignated paragraph as paragraph (1), and by adding at the end thereof the following new paragraph: “(2) For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 65124 bit 2).” (2) Section 6512(c) of the 1986 Code is amended by striking out “Reference.—” and inserting in lieu thereof “References.—” in the heading, by designating the undesignated paragraph as paragraph (I), and by adding at the end thereof the following new paragraph: “(2) For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined by such court, see section 7430.” (c) Effective Date.—The amendments made by this section shall apply to overpayments determined by the Tax Court which have not yet been refunded by the 90th day after the date of the enactment of this Act.