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The claim for refund of Federal income tax must be filed
within 3 years from the time the return was filed or 2 years from
the time the tax was paid, whichever is later. See sec. 6511(a).
The expiration of the period for assessing deficiencies in
Federal income tax generally occurs 3 years after the return was
filed. See sec. 6501(a).
Petitioner filed decedent's original 1991 Federal income tax
return and her Colorado return on or before April 15, 1992. The
taxes were paid with the returns. Although the parties'
arguments focus on the period of assessing a deficiency, the
record contains no evidence of agreements or other actions that
would have extended the period of assessment. The period for
filing a refund claim for Federal income tax and that for
assessing a deficiency in Federal income tax both expire 3 years
after the date decedent's Federal income tax return was filed.
Thus, the period in which a claim for refund of decedent's
Colorado income taxes could have been filed ran at least until
April 15, 1996, 1 year later. So far as the record reflects,
only petitioner's failure to file a claim for refund of Colorado
taxes prevented or prevents receipt of the refund. (Moreover, it
is not clear that the refund of Colorado taxes will never be paid
or credited to petitioner.)
Petitioner filed the amended Federal income tax return on
January 30, 1996, once the parties in Estate of Donn D. McMorris
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