- 4 -
Years
1993 1994 1995
Amount
withheld: $18,457 $18,875 $24,943
Respondent issued notices of deficiency for the years 1994
and 1995 on September 17, 1997, and for the year 1993 on October
1, 1997.
OPINION
Our jurisdiction to determine an overpayment and order a
refund is provided in section 6512.3 The Supreme Court has
3Sec. 6512(b) provides in relevant part:
(1) Jurisdiction to determine.--Except as provided by
paragraph (3) and by section 7463, if the Tax Court finds
that there is no deficiency and further finds that the
taxpayer has made an overpayment of income tax for the same
taxable year * * * in respect of which the Secretary
determined the deficiency, or finds that there is a
deficiency but that the taxpayer has made an overpayment of
such tax, the Tax Court shall have jurisdiction to determine
the amount of such overpayment, and such amount shall, when
the decision of the Tax Court has become final, be credited
or refunded to the taxpayer.
* * * * * * *
(3) Limit on amount of credit or refund.--No such
credit or refund shall be allowed or made of any
portion of the tax unless the Tax Court determines as
part of its decision that such portion was paid--
(A) after the mailing of the notice of deficiency,
(B) within the period which would be applicable
under section 6511(b)(2), (c), or (d), if on the date
of the mailing of the notice of deficiency a claim had
been filed (whether or not filed) stating the grounds
upon which the Tax Court finds that there is an
overpayment, or
(C) within the period which would be applicable
under section 6511(b)(2), (c), or (d), in respect of
(continued...)
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Last modified: May 25, 2011