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employer identification number, and the Fund's claim that it was
entitled to a $1,550,065 refund for "ERRONEOUS WITHHOLDING". On
or about August 27, 1992, respondent refunded to the Fund the
$1,550,065 amount that had been withheld for 1991.
On June 28, 1993, the Fund submitted to respondent a 1992
Form 990-T, claiming a refund of $1,627,006 in income taxes. The
Fund's claim was again based on its assertion that the Fund was a
tax-exempt organization under section 501(c)(5). The information
listed on the 1992 Form 990-T included the Fund's name, address,
and employer identification number, its claim that it was
entitled to a $1,627,006 refund, and a statement to the effect
that "This refund claim is not an income tax return." On or
about August 11, 1993, respondent refunded to the Fund the
$1,627,006 amount that had been withheld for 1992.
The Fund did not file a 1991 or 1992 Federal income tax
return.1 For those years, the Fund did not have any U.S. source
income subject to tax, other than the dividends mentioned above.
Discussion
The Fund concedes that it was not a tax-exempt entity during
the subject years. The Fund asserts, however, that respondent
may not assess tax for those years. First, the Fund argues, the
3-year limitation period set forth in section 6501(a) never began
to run because it did not file a 1991 or 1992 Federal income tax
1 Although the Fund did file claims for refunds for both
years on Form 990-T, the parties agree that these claims are not
"returns" for purposes of sec. 6501(a). See MNOPF Trustees Ltd.
v. United States, 123 F.3d 1460 (Fed. Cir. 1997).
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