Keith Lee Wilson - Page 11

          243-244 (1996);7 Wadlow v. Commissioner, 112 T.C. 247 (1999);  Hart         
          v. Commissioner, T.C. Memo. 1999-186; James v. Commissioner, T.C.           
          Memo. 1999-160.                                                             
               The notice of deficiency concerning petitioner’s 1988 tax year         
          was mailed on July 8, 1996, and petitioner did not file a 1988              
          return by that date.8  As a result, petitioner’s claimed refund is          
          limited to the amount of 1988 taxes he paid in the 2 years prior to         
          July 8, 1996.                                                               
               In 1988, petitioner made estimated tax payments of $5,000,             
          which are deemed to have been paid as of April 15, 1989.  See sec.          
          6513(b)(2).  In addition, petitioner remitted $8,000 with his               
          request for an extension of time to file his 1988 tax return.               
               For purposes of resolving disputes as to whether a claim for           
          refund is time barred under section 6511, we must determine whether         

                         (ii)  which had been disallowed                              
                         before that date and in respect of                           
                         which a timely suit for refund                               
                         could have been commenced as of                              
                         that date, or                                                
                         (iii) in respect of which a suit                             
                         for refund had been commenced                                
                         before that date and within the                              
                         period specified in section 6532.                            
               7    Although sec. 1282(a) of the Taxpayer Relief Act of               
          1997, Pub. L. 105-34, 111 Stat. 788, 1037, amended sec.                     
          6512(b)(3) in response to the result in Commissioner v. Lundy,              
          516 U.S. 235 (1996), this amendment is inapplicable to the                  
          instant proceeding because the amendment applies to claims for              
          credit or refund for taxable years ending after Aug. 5, 1997.               
               8    Petitioner is deemed to have filed his refund claim on            
          July 8, 1996, the date the notice of deficiency was mailed.  See            
          sec. 6512(b)(3)(B).                                                         

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