- 5 - recently interpreted this provision. In Commissioner v. Lundy, 516 U.S. 235 (1996), the Court stated: The analysis dictated by section 6512(b)(3)(B) is not elegant, but it is straightforward. * * * all that matters for the proper application of section 6512(b)(3)(B) is that the "claim" contemplated in that section be treated as the only mechanism for determining whether a taxpayer can recover a refund. Section 6512(b)(3)(B) defines the look-back period that applies in Tax Court by incorporating the look-back provisions from section 6511(b)(2), and directs the Tax Court to determine the applicable period by inquiring into the timeliness of a hypothetical claim for refund filed "on the date of the mailing of the notice of deficiency." To this end, section 6512(b)(3)(B) directs the Tax Court's attention to section 6511(b)(2), which in turn instructs the court to apply either a 3-year or a 2- year look-back period. See sections 6511(b)(2)(A) and (B) (incorporating by reference section 6511(a)); * * * To decide which of these look-back periods to apply, the Tax Court must consult the filing provisions of section 6511(a) and ask whether the claim described by section 6512(b)(3)(B)--a claim filed "on the date of the mailing of the notice of deficiency"--would be filed "within 3 years from the time the return was filed." See section 6511(b)(2)(A) (incorporating by reference section 6511(a)). If a claim filed on the date of the mailing of the notice of deficiency would be filed within that 3-year period, then the look-back 3(...continued) any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency-- (i) which had not been disallowed before that date, (ii) which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or (iii) in respect of which a suit for refund had been commenced before that date and within the period specified in section 6532.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011