Cite as: 516 U. S. 235 (1996)
Opinion of the Court
U. S. C. § 6512(b)(3).2 Consequently, a taxpayer who seeks a refund in the Tax Court, like respondent, does not need to actually file a claim for refund with the IRS; the taxpayer need only show that the tax to be refunded was paid during the applicable look-back period.
In this case, the applicable look-back period is set forth in § 6512(b)(3)(B), which provides that the Tax Court cannot award a refund of any overpaid taxes unless it first determines that the taxes were paid:
"within the period which would be applicable under section 6511(b)(2) . . . if on the date of the mailing of the
2 In relevant part, § 6512(b) provides: "(1) Jurisdiction to determine "Except as provided by paragraph (3) and by section 7463, if the Tax Court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year . . . in respect of which the Secretary determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer.
. . . . . "(3) Limit on amount of credit or refund "No such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid—
"(A) after the mailing of the notice of deficiency, "(B) within the period which would be applicable under section 6511(b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the grounds upon which the Tax Court finds that there is an overpayment, or
"(C) within the period which would be applicable under section 6511(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency—
"(i) which had not been disallowed before that date, "(ii) which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or
"(iii) in respect of which a suit for refund had been commenced before that date and within the period specified in section 6532."
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