I doubt the use case here is prevalent enough for this to matter, but I thought it would be useful to have logged in the bug tracker for searchability later on.

When the body (or html) is display: none (and then shown later), offset doesn't work correctly when the page overflows in IE7 and IE6.

It works fine for tags other than the body and html, like a normal div.

See the test case, if the page has a scrollbar, scrolling down to the bottom and clicking the second button should yield a different result than the first button.