26 U.S.C. § 6403
Section 6403 · Overpayment of installment
Amended 1 time on record
Applied in 10 court decisions — leading case Estate of Bell v. Commissioner, Internal Revenue Service (1991)
Most recently applied in 87 Fed. Cl. 253 - Coca-Cola Co. v. United States (June 2009)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
In the case of a tax payable in installments, if the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the overpayment shall be credited or refunded as provided in section 6402.