-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
6(...continued)
(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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