- 5 - Respondent has no record of receiving a 1993 return from petitioner before April 15, 1997. Petitioner and respondent stipulate that petitioner and his wife overpaid their 1993 income tax by $6,267.65. E. Petitioner's Federal Income Tax Returns for 1994 to 1996 Petitioner requested and received extensions of time to October 15, 1995, 1996, and 1997, to file his Federal income tax returns for 1994, 1995, and 1996, respectively. He had not yet filed those returns as of the time of trial in 1998. OPINION A. Background and Contentions of the Parties The Tax Court has jurisdiction to award to a taxpayer a refund of overpaid taxes which the taxpayer paid during either the 2 years before respondent issued the notice of deficiency or 3 years before the taxpayer filed his or her return. Secs. 6511(b)(2)(A) and (B), 6512(b)(3)(B); Commissioner v. Lundy, 516 U.S. 235, 242 (1996). The 2-year period applies if the taxpayer filed his or her income tax return after respondent issued a notice of deficiency for that year. Secs. 6511(b)(2)(B), 6512(b)(3); Commissioner v. Lundy, supra at 243. Thus, if petitioner filed his 1993 Federal income tax return before respondent sent the notice of deficiency on March 24, 1997, then we would have jurisdiction to award a refund of $6,267.65 for 1993 if petitioner paid at least that much tax for 1993 duringPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011