Mark E. Schroeder - Page 4




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          was single and allowed petitioner one exemption.  At a time not             
          specified in the record, respondent conceded that petitioner was            
          married and entitled to use joint tax rates for the years at                
          issue and that petitioner had four dependent children and was               
          entitled to claim four exemptions for them.                                 
               Petitioner had deficiencies in income taxes of $4,661 for              
          1992, $5,426 for 1993, $4,781 for 1994, and $6,529 for 1995.                
          These deficiency amounts do not take into account prepayment                
          credits of $4,780 for 1992, $6,939 for 1993, $7,089 for 1994, and           
          $10,043 for 1995.                                                           
               Petitioner made no income tax payments for 1992, 1993, 1994,           
          or 1995 after he received the notices of deficiency.                        
                                    II.  OPINION                                      
          A.   Whether Petitioner Is Entitled To Receive Refunds for                  
               Overpayment of Taxes for 1992, 1993, 1994, and 1995                    
               The Tax Court has jurisdiction to award to a taxpayer a                
          refund of overpaid taxes if the Commissioner issued the notice of           
          deficiency within the later of 2 years after the tax was paid or            
          3 years after the return was filed.  See secs. 6511(b)(2)(A) and            
          (B), 6512(b)(3)(B); Commissioner v. Lundy, 516 U.S. 235, 241-242            
          (1996).  The 2-year period applies (and the 3-year period does              
          not) if the taxpayer did not file his or her income tax return              
          before the Commissioner issued a notice of deficiency for that              
          year.  See secs. 6511(b)(2)(B), 6512(b)(3); Commissioner v.                 
          Lundy, supra at 243.  Petitioner did not file returns for the               





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