- 11 - We conclude that petitioner did not file his 1993 return before March 24, 1997.3 C. Whether We May Award Petitioner a Refund for 1993 Petitioner filed his Federal income tax return for 1993 after respondent issued a notice of deficiency for that year. Petitioner last paid tax for 1993 on April 15, 1994, when he paid $4,727 with his request for an automatic extension of time to file. Withheld income taxes are deemed paid on April 15 of the year following the taxable year. Sec. 6513(b)(1). Estimated income taxes are deemed paid on the last day prescribed to file the return without regard to extensions. Sec. 6513(b)(2). Petitioner paid or is deemed to have paid income tax for 1993 on April 15, 1994, more than 2 years before March 27, 1997, when respondent issued the notice of deficiency for 1993. Thus, we lack jurisdiction to award petitioner a refund of his overpayment for 1993. Commissioner v. Lundy, 516 U.S. at 243. Petitioner indicates that IRS Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund (dated Rev. May 1997), did not mention the 2-year period referred to in Commissioner v. Lundy, supra. However, that does not affect our conclusion because IRS publications are not legal authority. See Zimmerman v. Commissioner, 71 T.C. 367, 371 (1978), affd. without 3 In light of our conclusion, we need not decide respondent's contention that sec. 7502 is the exclusive means to prove timely mailing.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011