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Petitioner claims that he is entitled to a determination of
an overpayment of his 1994 Federal income tax and that the
overpayment should be refunded to him. Respondent contends that
petitioner is not entitled to a refund of an overpayment because
of the limitations of sections 6511 and 6512(b).
Pursuant to section 6512(b)(1), we have jurisdiction to
determine the existence and amount of any overpayment of tax to
be credited or refunded for years that are properly before us.
However, if a taxpayer did not file a return before the notice of
deficiency was mailed, the amount of the credit or refund is
limited to the taxes paid during the 2-year period prior to the
date the deficiency notice was mailed. See secs. 6511(b)(2),2
2 Sec. 6511(a) generally provides that a claim for credit
or refund of an overpayment of tax must be filed by the taxpayer
within 3 years from the time the return was filed or within 2
years from the time the tax was paid, whichever period expires
later. Sec. 6511(a) also expressly provides that, if no return
is filed, the claim must be filed within 2 years from the time
the tax was paid. Sec. 6511(b)(2) provides limitations on the
amount of any credit or refund as follows:
(2) Limit on amount of credit or refund.--
(A) Limit where claim filed within 3-year
period.--If the claim was filed by the taxpayer during
the 3-year period prescribed in subsection (a), the
amount of the credit or refund shall not exceed the
portion of the tax paid within the period, immediately
preceding the filing of the claim, equal to 3 years
plus the period of any extension of time for filing the
return. If the tax was required to be paid by means of
a stamp, the amount of the credit or refund shall not
exceed the portion of the tax paid within the 3 years
(continued...)
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Last modified: May 25, 2011