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on this Court to determine the existence and amount of any
overpayment of tax to be refunded for a year before us, section
6512(b)(3)(B) prohibits the Court from awarding a refund unless
we determine that the amount in question was paid
within the period which would be applicable under
section 6511(b)(2) * * * 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
* * *
See also Commissioner v. Lundy, 516 U.S. , 116 S. Ct. 647,
650-652 (1996). The relevant provision of section 6511(b)(2)
provides that when a claim for refund is outside the 3-year
period of section 6511(a), the amount of the refund may not
exceed the amount of tax paid within the 2 years preceding the
claim for refund. Sec. 6511(b)(2)(B). Section 6511(a) provides
that a claim for refund generally must be made within 3 years
from the time the return was filed or if no return was filed by
the taxpayer, within 2 years from the time the tax was paid. The
relevant provision of section 6511(d) provides that, in the case
of a refund that relates to an overpayment of tax imposed on
account of a worthless debt under section 166 or a worthless
security under section 165(g), or the effect that the
deductibility of such a debt or security has on the application
to the taxpayer of a carryover, "in lieu of the 3-year period of
limitation prescribed in subsection (a), the period shall be
7 years from the date prescribed by law for filing the return for
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