7 were making refund claims. Thus, we conclude that petitioners' photocopied returns were informal refund claims. Cf. United States v. Kales, supra (finding that letters to the IRS are informal claims). C. Application of the Limitation Periods Because petitioners did not file returns, they are only entitled to refunds of overpayments made within 2 years of the filing of their informal claims. Sec. 6511(a). Petitioners' 1991 and 1992 payments, but not their 1990 payments, are within the 2-year period. See sec. 6511(b). Therefore, petitioners are entitled to a refund of their 1990 and 1991 overpayments. II. Underpayment of Estimated Tax Respondent determined that petitioners are liable for additions to tax for underpayment of their estimated taxes for 1990 and 1991. Petitioners contend that they filed timely 1989 and 1990 returns which directed the IRS to apply their overpayments to their 1990 and 1991 estimated taxes. We have concluded, however, that petitioners did not file their returns. Accordingly, we sustain respondent's determination. To reflect the foregoing, Decisions will be entered pursuant to Rule 155.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011