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6512(b)(3)(B) could be applicable. Under this latter section,
the termination of the period of limitations within which a claim
can be filed is tolled by the mailing of the notice of deficiency
if a claim for refund could have been filed within section
6511(b)(2), (c), or (d), on the date of the mailing of the notice
of deficiency (mailing date). As stated, no valid refund claims
were filed in this case before the respective mailing dates.
Petitioners contend that, pursuant to section 183(e), see
infra, section 6511(c) controls by virtue of the filing of Forms
5213 with petitioners' 1990, 1991, 1992, and 1993 returns,
because, say petitioners, Form 5213 is tantamount to an
"extension by agreement" pursuant to section 6501(c)(4). Section
6511(c) provides special rules relating to the general
limitations on credits and refunds provided in section 6511(a)
and (b) when the parties enter into an agreement described in
section 6501(c)(4).
Respondent counters that the automatic extension of the
period of assessment occasioned by petitioners' section 183(e)
election on Form 5213 is not an "agreement" within the meaning of
section 6501(c)(4). Respondent contends that the fact that he
did not sign Forms 5213 fails to comply with the requirement
under section 6501(c)(4) and section 301.6501(c)-1(d), Proced. &
Admin. Regs., that both respondent and the taxpayer consent in
writing to extend the period of assessment.
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