7
were making refund claims. Thus, we conclude that petitioners'
photocopied returns were informal refund claims. Cf. United
States v. Kales, supra (finding that letters to the IRS are
informal claims).
C. Application of the Limitation Periods
Because petitioners did not file returns, they are only
entitled to refunds of overpayments made within 2 years of the
filing of their informal claims. Sec. 6511(a). Petitioners'
1991 and 1992 payments, but not their 1990 payments, are within
the 2-year period. See sec. 6511(b). Therefore, petitioners are
entitled to a refund of their 1990 and 1991 overpayments.
II. Underpayment of Estimated Tax
Respondent determined that petitioners are liable for
additions to tax for underpayment of their estimated taxes for
1990 and 1991. Petitioners contend that they filed timely 1989
and 1990 returns which directed the IRS to apply their
overpayments to their 1990 and 1991 estimated taxes. We have
concluded, however, that petitioners did not file their returns.
Accordingly, we sustain respondent's determination.
To reflect the foregoing,
Decisions will be entered
pursuant to Rule 155.
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Last modified: May 25, 2011