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extension of time for filing the return. If the
tax was required to be paid by means of a stamp,
the amount of the credit or refund shall not
exceed the portion of the tax paid within the 3
years immediately preceding the filing of the
claim.
(B) Limit where claim not filed within 3-year
period.--If the claim was not filed within such
3-year period, the amount of the credit or refund
shall not exceed the portion of the tax paid
during the 2 years immediately preceding the
filing of the claim.
(C) Limit if no claim filed.--If no claim was
filed, the credit or refund shall not exceed the
amount which would be allowable under subparagraph
(A) or (B), as the case may be, if claim was filed
on the date the credit or refund is allowed.
In Commissioner v. Lundy, 516 U.S. 235 (1996), the Supreme
Court held that this Court lacks jurisdiction to award a refund
of taxes paid more than 2 years prior to the date on which the
Commissioner mailed the taxpayers a notice of deficiency, if, on
the date that the notice was mailed, a return had not yet been
filed. Under such circumstances, the applicable look-back period
under sections 6511(b)(2)(B) and 6512(b)(3)(B) is 2 years.
The Court held that section 6512(b)(3)(B) precludes the Tax
Court from awarding a refund unless it first determines that the
taxes were paid within the look-back period, which would be
applicable under section 6511(b)(2) if on the date of the mailing
of the notice of deficiency a claim for refund had been filed.
Section 6511(b)(2)(A) applies a 3-year look-back period if a
refund claim is filed, as required by section 6511(a), "within 3
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Last modified: May 25, 2011