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the period of limitations under section 6501(a). In doing so, we
relied on Beard v. Commissioner, 82 T.C. 766, 779 (1984), affd.
793 F.2d 139 (6th Cir. 1986), and its rationale that "tampered
forms" which are a conspicuous protest against the payment of tax
and are intended to deceive respondent's return processing
personnel into refunding the withheld taxes do not meet the
requirement that there be an honest and reasonable attempt to
satisfy the requirements of the Federal income tax law.
Petitioner appealed our decision. On appeal, respondent
reversed his position at trial and conceded that petitioner's
altered 1984 Form 1040 was a valid "return" and that the 3-year
period of limitations for assessment of petitioner's 1984 tax had
expired. As a result, the statute of limitations bars the
assessment of the deficiency and additions to tax for 1984. The
Court of Appeals declined to decide whether petitioner was due a
refund of the $4,396.95 that had been withheld from his wages,
stating that questions as to the existence and amount of any
overpayment are appropriately under the jurisdiction of this
Court in the first instance. See sec. 6512(b)(1); Bachner v.
Commissioner, supra at 1279.
Discussion
The issue before us is whether there is an overpayment of
petitioner's 1984 income tax and, if so, the amount. Petitioner
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