4
admitting that they never filed. Mr. Turco informed Ms. North
that he and his wife had filed their 1989, 1990, and 1991 tax
returns twice (i.e., once when they were due and again when they
delivered the returns to Agent McClaughlin).
On October 13, 1995, each petitioner received a separate
statutory notice of deficiency relating to 1989, 1990, and 1991.
On January 11, 1996, petitioners each filed a Tax Court petition,
requesting refunds of their 1989, 1990, and 1991 overpayments.
On May 9, 1997, petitioners filed properly executed Forms 1040,
U.S. Individual Income Tax Return, for 1989, 1990, and 1991.
OPINION
I. Whether Petitioners May Recover Their Overpayments
The parties agree that petitioners remitted more money than
they owed for 1989, 1990, and 1991. Petitioners concede that all
of the remitted funds were payments, rather than deposits. The
issue, therefore, is whether petitioners may obtain a refund of
their overpayments.
To obtain a refund of an overpayment, a taxpayer must file a
refund claim within the later of 3 years from the date the return
was filed or 2 years from the date the tax was paid. Sec.
6511(a). If the 3-year period applies, the refund is limited to
the tax paid during the 3 years (plus any extension of time for
filing the return) immediately preceding the filing of the refund
claim (3-year look-back period). Secs. 6512(b), 6511(b)(2)(A).
If the 2-year period applies, the refund is limited to the tax
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