- 13 -
years from the time the return was filed", while section
6511(b)(2)(B) specifies a 2-year look-back period if the refund
claim is not filed within the 3-year period. The 2-year
look-back period applied in Commissioner v. Lundy, supra, because
as of the date the notice of deficiency was mailed in that case,
the taxpayers had not filed a return, and, therefore, a claim
filed on that date would not have been filed within the 3-year
period described in section 6511(a). The taxpayers' taxes were
withheld from wages so they were deemed paid on the date their
1987 tax return was due (April 15, 1988), which was more than 2
years prior to the date the notice of deficiency was mailed on
September 26, 1990. Therefore, the claim for refund was denied.
In the instant case, petitioner was required to file Federal
income tax returns for 1993, 1994, 1995, on or before August 15,
1994, April 15, 1995, and April 15, 1996, respectively. Taxes in
the respective amounts of $6,378, $8,043, and $378 were withheld
from petitioner's wages for the 1993, 1994, and 1995 tax years.
These taxes are deemed to have been paid by petitioner on April
15, 1994, April 15, 1995, and April 15, 1996 for the 1993, 1994,
and 1995 tax years, respectively. See sec. 6513(a). Petitioner
requested a notice of deficiency, and one was duly mailed on
February 19, 1998.
We have found, earlier in this opinion, that Mr. Williams
submitted joint income tax returns for 1993, 1994, and 1995 to
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