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15, 1992.3 And, pursuant to section 6513(a), petitioners'
extension to August 17, 1992, did not change the due date of the
tax from April 15, 1992. The notice of deficiency was issued to
Shelley on August 18, 1994. Petitioners thereafter, on October
26, 1994, filed their 1991 return, which served as their claim
for refund. Under section 6511(a), if the 3-year period from
filing the return applies, Shelley is entitled to a refund. If
the 2-year period applies, the limitations period has expired,
and Shelley is barred from receiving a refund.
3Section 6513. Time Return Deemed Filed and Tax Considered
Paid
(a) Early Return or Advance Payment of Tax.--
For purposes of section 6511, any return filed before
the last day prescribed for the filing thereof shall be
considered as filed on such last day. For purposes of
section 6511(b)(2) and (c) and section 6512, payment of any
portion of the tax made before the last day prescribed for
the payment of the tax shall be considered made on such last
day. For purposes of this subsection, the last day
prescribed for filing the return or paying the tax shall be
determined without regard to any extension of time granted
the taxpayer and without regard to any election to pay the
tax in installments.
(b) Prepaid Income Tax.--For purposes of section 6511 or
6512--
(1) Any tax actually deducted and withheld at the
source during any calendar year under chapter 24 shall,
in respect of the recipient of the income, 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. [Sec. 6513(a) and (b)(1).]
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