-9-
However, if a taxpayer has not filed a return before the notice of
deficiency was mailed, our jurisdiction with regard to claimed
refunds is limited to taxes paid during the 2-year period prior to
the date the deficiency notice was mailed. See secs. 6511(b)(2)5
and 6512(b)(3)(B);6 Commissioner v. Lundy, 516 U.S. , , 116
5 Sec. 6511(a) generally provides that a claim for credit
or refund of an overpayment of tax must be filed by the taxpayer
within 3 years from the time the return was filed or within 2
years from the time the tax was paid, whichever period expires
later. Sec. 6511(a) also expressly provides that, if no return
is filed, the claim must be filed within 2 years from the time
the tax was paid. Sec. 6511(b)(2) provides limitations on the
amount of any credit or refund, as follows:
(2) Limit on amount of credit or refund.--
(A) Limit where claim filed within 3-year period.--
If the claim was filed by the taxpayer during the 3-year
period prescribed in subsection (a), the amount of the
credit or refund shall not exceed the portion of the tax
paid within the period, immediately preceding the filing of
the claim, equal to 3 years plus the period of any extension
of time for filing the return. If the tax was required to
be paid by means of a stamp, the amount of the credit or
refund shall not exceed the portion of the tax paid within
the 3 years immediately preceding the filing of the claim.
(B) Limit where claim not filed within 3-year
period.--If the claim was not filed within such 3-year
period, the amount of the credit or refund shall not exceed
the portion of the tax paid during the 2 years immediately
preceding the filing of the claim.
(C) Limit if no claim filed.--If no claim was
filed, the credit or refund shall not exceed the amount
which would be allowable under subparagraph (A) or (B), as
the case may be, if claim was filed on the date the credit
or refund is allowed.
6 Sec. 6512(b)(3) limits the amount of the credit or
refund as follows:
(3) Limit on amount of credit or refund.--No such credit or
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Last modified: May 25, 2011