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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.
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Last modified: May 25, 2011