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for filing the return under section 6012 for such taxable year".
Although by its own terms section 6513 applies for the purposes
of section 6511 or 6512 this statutory treatment of early filed
returns, early payments of tax, and payments of estimated income
tax is consistent with other provisions of the Code, and we
consider it highly instructive with respect to the issue in this
case. See In re Ripley, supra; Cox v. Commissioner, T.C. Memo.
1987-482.
Section 6201, which prescribes the Commissioner's assessment
authority, provides that "No unpaid amount of estimated tax under
section 6153 or 6154 shall be assessed." Sec. 6201(b)(1).
Section 6211 defines the term "deficiency" by reference to the
tax shown on the taxpayer's return, and specifically provides
that the "tax imposed by subtitle A and the tax shown on the
return shall both be determined without regard to payments on
account of estimated tax". (Emphasis added.) Sec. 6211(a)(1)(A)
and (b)(1). Consistent therewith, section 6501 provides that the
limitations period within which the Commissioner must assess a
tax deficiency starts when the return is filed--not when an
installment payment was due--and a return of tax filed before the
last day prescribed therefor is deemed filed on such last day.
Sec. 6501(a) and (b)(1). All these provisions reflect that the
last day prescribed for payment of the tax is the last day for
filing the return, irrespective of any installment payments of
estimated tax.
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