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6512(b)(3)(B); Commissioner v. Lundy, 516 U.S. 235, 243-244
(1996); Stevens v. Commissioner, T.C. Memo. 1996-250.
The only tax payments petitioner made for 1994 were
withholding credits. Such payments are deemed to have been paid
as of April 15, 1995. See sec. 6513(b)(1).3 Since the
withholding taxes were paid more than 2 years before the notice
of deficiency was mailed, petitioner is not entitled to a refund
of any part of an overpayment for 1994. We therefore hold that
the statutorily imposed time limitations of sections 6511 and
6512 bar us from determining that petitioner is entitled to a
refund with respect to his 1994 tax. See Commissioner v. Lundy,
2(...continued)
immediately preceding the filing of the claim.
(B) Limit where claim not filed within 3-year
period.--If the claim was not filed within such 3-year
period, the amount of the credit or refund shall not
exceed the portion of the tax paid during the 2 years
immediately preceding the filing of the claim.
(C) Limit if no claim filed.--If no claim was
filed, the credit or refund shall not exceed the amount
which would be allowable under subparagraph (A) or (B),
as the case may be, if claim was filed on the date the
credit or refund is allowed.
3 Sec. 6513(b)(1) provides in pertinent part:
(1) Any tax actually deducted and withheld at the
source during any calendar year * * * shall * * * be
deemed to have been paid by him on the 15th day of the
fourth month following the close of his taxable year
with respect to which such tax is allowable as a credit
under section 31.
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