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mailing in question, and the uncontested filing history of
petitioner. We also consider the fact that respondent
established that the IRS carried out a diligent search of its
records.
Based on the record, we find that petitioner has failed to
establish that the 1994 return was mailed to the IRS Service
Center in Cincinnati, Ohio, on May 15, 1995. Accordingly,
petitioner's 1994 Federal income tax return was not filed before
October 2, 1998, and therefore the claim for refund for
overpayment of tax for 1994 was made on October 2, 1998.
We now turn to a discussion of the law as it pertains to the
timely claim for refunds for overpayment of Federal income taxes.
Section 6512(b)(3) prescribes limitations on the amounts of
credits or refunds as follows:
(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
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--
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