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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.
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