- 14 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011