-11-
v. Commissioner, 100 T.C. 374, 378-379 (1993); Berry v.
Commissioner, 97 T.C. 339, 344-345 (1991); Little v. Commissioner,
T.C. Memo. 1995-1; Khinda v. Commissioner, T.C. Memo. 1994-617;
Courtney v. Commissioner, T.C. Memo. 1994-502; Floyd v.
Commissioner, T.C. Memo. 1994-379; Phillips v. Commissioner, T.C.
Memo. 1993-349.
The notices of deficiency concerning petitioner’s 1989 and
1990 tax years were mailed on July 3, 1993, and petitioner did not
file his 1989 or 1990 returns by that date.7 As a result,
petitioner’s claimed refunds are limited to the amount of 1989 and
1990 taxes he paid in the two years prior to the mailing of the
notices of deficiency.
The only tax payments petitioner made for these years were the
withholding credits from his wages, which are deemed to have been
paid as of April 15, 1990, and April 15, 1991, for 1989 and 1990,
respectively. See sec. 6513(b)(1).8 Because the withholding taxes
were paid more than two years before the notices of deficiency were
mailed, petitioner is not entitled to a refund of any part of the
7 Petitioner is deemed to have filed his refund claims on
July 3, 1993, the date the notices of deficiency were mailed.
Sec. 6512(b)(3)(B).
8 Sec. 6513(b)(1) provides in pertinent part:
(1) Any tax actually deducted and withheld at the
source during any calendar year * * * shall * * * be
deemed to have been paid by him on the 15th day of the
fourth month following the close of his taxable year
with respect to which such tax is allowable as a credit
under section 31.
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