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failed to file refund claims for the 1993, 1994, and 1995 tax
years prior to October 2, 1998, which date is subsequent to the
date the notice of deficiency was mailed. Respondent contends
that petitioner's claims for a refund are therefore time barred,
pursuant to sections 6511(b)(2)(B) and 6512(b)(3)(B). Further,
if petitioner’s claims for refund of overpayments made for the
1993 and 1994 tax years are time barred, respondent contends that
there is a deficiency for 1995 because there will be no
overpayment from previous tax years to apply to 1995.
As previously stated, respondent, after searching IRS
records, did not find any record that petitioner filed her 1993,
1994, and 1995 tax returns prior to the mailing of the notice of
deficiency covering those years.2 Therefore, respondent contends
that the date of filing of petitioner's 1993, 1994, and 1995 tax
returns should be October 2, 1998, the date Mr. Williams provided
respondent with copies of petitioner's returns for the years in
issue.
We now consider, in turn, whether in each of the years in
issue a timely claim for refund of any overpayment was made.
2
Respondent did find a request by petitioner for an
automatic extension of time to file petitioner's 1993 return.
The request for the automatic 4-month extension of time permitted
petitioner to file her 1993 income tax return on or before Aug.
15, 1994.
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