- 2 -
file individual tax returns for the tax years 1990 and 1991 under
section 6651(a) in the amounts of $174.75 and $195.25,
respectively. Unless otherwise indicated, all section references
are to the Internal Revenue Code in effect for the 1990 and 1991
taxable years, and all Rule references are to the Tax Court Rules
of Practice and Procedure.
Respondent now concedes that no deficiencies and no
additions to tax are due from petitioner for 1990 and 1991, but
petitioner seeks a refund for her overpayments of 1990 and 1991
Federal income tax. The issue for decision is whether petitioner
is entitled to a refund or credit for overpayments of her 1990
and 1991 Federal income tax, or whether the statutorily imposed
time limitations of sections 6511 and 6512 preclude petitioner
from obtaining any portion of her 1990 and 1991 overpayments.
Background
This case was submitted fully stipulated pursuant to Rule
122. The stipulation of facts and the attached exhibits are
incorporated by this reference, and the facts contained therein
are found accordingly. Priscilla B. Badger (petitioner) resided
in Boca Raton, Florida, at the time the petition was filed in
this case.
Petitioner paid $18,425 and $18,125 of Federal income
withholding tax during the taxable years 1990 and 1991,
respectively. On May 18, 1994, respondent mailed to petitioner
two timely statutory notices of deficiency, one for the taxable
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011