- 6 -
refund. We note that this result is consistent with Rev. Rul.
74-611, 1974-2 C.B. 399.
2. Shelley
Since the overpayment was attributable entirely to taxes
withheld from Shelley's income, she alone has any interest in the
refund of the overpayment. However, she must demonstrate that
her claim for refund was timely.
Section 6512(b)(3) provides:
(3) Limit on amount of credit or refund. No such credit or
refund shall be allowed or made of any portion of the tax
unless the Tax Court determines as part of its decision that
such portion was paid--
* * * * * * *
(B) within the period which would be applicable under
section 6511(b)(2), (c), 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[.] * * *
Section 6511(b)(2)(B) provides that when a claim for refund is
not made within the 3-year period described in section 6511(a),
the amount of the credit or refund may not exceed the amount of
tax paid within the 2 years preceding the claim for refund.
Section 6511(a) provides that a claim for refund 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." Under sections 6513(a) and (b)(1), the taxes
attributable to Shelley's income were deemed withheld on April
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011