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deficiency, or, if no claim was previously made, within 2 years
prior to the notice of deficiency. See secs. 6511(a) and
(b)(2)(B), 6512(b)(3); Commissioner v. Lundy, 516 U.S. 235
(1996). (Section 6513(b)(3) was amended for years ending after
August 5, 1997, by the Taxpayer Relief Act of 1997, Pub. L. 105-
34, sec. 1282(a), 111 Stat. 788, 1037-1038.) Simply stated,
because petitioner's payments of his 1993 taxes are all deemed to
have been made no later than April 15, 1994, more than 2 years
prior to the issuance of the statutory notice on April 7, 1997,
refund or credit of the overpayment is barred.
Decision will be entered in
accordance with the stipulation
of the parties.
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