-9-
"overpayment" is the excess of the amount of tax that has been paid
over the amount of tax that is properly due. See, e.g., Bachner v.
Commissioner, 109 T.C. 125, 128-129 (1997), affd. without published
opinion 172 F.3d 859 (3d Cir. 1998). However, where, as here, the
taxpayer failed to file 1988 or 1992 tax returns before the notice
of deficiency was mailed, our jurisdiction with regard to claimed
refunds is limited to taxes paid during the 2-year period prior to
the date the notice of deficiency was mailed. See secs.
6511(b)(2),5 6512(b)(3)(B);6 Commissioner v. Lundy, 516 U.S. 235,
5 Sec. 6511(a) generally provides that a claim for credit
or refund of an overpayment of tax must be filed by the taxpayer
within 3 years from the time the return was filed or within 2
years from the time the tax was paid, whichever period expires
later. Sec. 6511(a) also expressly provides that, if no return
is filed, the claim must be filed within 2 years from the time
the tax was paid. Sec. 6511(b)(2) provides limitations on the
amount of any credit or refund, as follows:
SEC. 6511. LIMITATIONS ON CREDIT OR REFUND.
(2) Limit on amount of credit or refund.--
(A) Limit where claim filed within 3-
year period.--If the claim was filed by the
taxpayer during the 3-year period prescribed
in subsection (a), the amount of the credit
or refund shall not exceed the portion of the
tax paid within the period, immediately
preceding the filing of the claim, equal to 3
years plus the period of any 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
(continued...)
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