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within the 2 years preceding the claim for refund. Sec.
6511(b)(2)(B). Section 6511(a) states that a claim for refund
generally 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.
We apply the established law on the refund of overpayments
to the stipulated amounts shown in the chart above. The withheld
amounts were deemed withheld on April 15 of the filing years,
sec. 6513(a) and (b)(1), and, when respondent issued petitioners
the notices of deficiency, petitioners had not yet filed their
returns. Thus, petitioners are limited to a refund of only the
amounts that they paid during the 2-year period prior to the time
that the notices of deficiency were issued. Commissioner v.
Lundy, supra. Because petitioners paid none of the disputed
amounts within this 2-year period, we hold that they are not
entitled to a refund of any of these amounts.
In reaching our holdings herein, we have considered all
arguments made by petitioners for contrary holdings and, to the
extent not discussed above, find them to be irrelevant or without
merit.
To reflect the foregoing,
Decision will be entered
stating that there is no
deficiency or additions to tax
for any of the subject years.
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Last modified: May 25, 2011