Evelyn N. Williams - Page 14




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          respondent on October 2, 1998.  The returns for the years in                
          issue stated that petitioner overpaid her 1993, 1994, and 1995              
          income taxes by $1,214, $4,440, and $2,978, respectively, and               
          that the overpayments were to be applied as estimated tax                   
          payments to the succeeding tax year.                                        
               It is respondent's position that the returns for 1993 and              
          1994 constitute petitioner's sole claims for refund for those               
          years within the meaning of section 6511.  Respondent contends              
          that no other claim for refund, formal or informal, was ever                
          filed by petitioner for the tax years 1993 and 1994.  We agree              
          with respondent, based on our previous findings.                            
               Because the notice of deficiency was mailed prior to the               
          date petitioner filed her claims for credits or refunds, section            
          6512(b)(3)(B) requires that we consider the claim filed as of               
          February 19, 1998, the date the notice of deficiency was mailed.            
          In that we have concluded that petitioner did not file a 1993 or            
          1994 return before the mailing of the notice of deficiency, we              
          must apply the 2-year look-back rule of section 6511(b)(2)(B).              
          Because petitioner's 1993 and 1994 taxes are deemed paid on April           
          15, 1994, and April 15, 1995, respectively, we conclude that                
          petitioner's claim for credit of any overpayment of her 1993 and            
          1994 tax is time barred.  As a result, her overpayments of 1993             
          and 1994 taxes cannot be applied to her 1995 taxes.  Therefore,             
          though petitioner's claim for a credit or refund for the 1995 tax           






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