Helen S. Healer - Page 2




                                        - 2 -                                         
               after taking into account P’s prepayment credits, P has                
               overpaid her tax for 1996 (1996 overpayment).  It is                   
               P’s position that sec. 6512(b)(3)(B), I.R.C., requires                 
               the application of the 3-year look-back period in sec.                 
               6511(b)(2)(A), I.R.C., and that consequently she is                    
               entitled to a refund of her 1996 overpayment.                          
                    Held:  Neither the amendment of sec. 6512(b)(3),                  
               I.R.C., nor its legislative history, effective for tax                 
               years that ended after Aug. 5, 1997, see Taxpayer                      
               Relief Act of 1997, Pub. L. 105-34, sec. 1282(a) and                   
               (b), 111 Stat. 1037-1038, permits the Court to deviate                 
               in this case from the holding in Commissioner v. Lundy,                
               516 U.S. 235 (1996).  Held, further, a substitute for                  
               return prepared by the Commissioner of Internal Revenue                
               pursuant to sec. 6020(b)(1), I.R.C., does not consti-                  
               tute a return filed by the taxpayer for purposes of                    
               sec. 6511, I.R.C.  Held, further, sec. 6512(b)(3)(B),                  
               I.R.C., requires the application in the instant case of                
               the 2-year look-back period in sec. 6511(b)(2)(B),                     
               I.R.C.  See Commissioner v. Lundy, supra.  Held, fur-                  
               ther, P is not entitled to a refund of her 1996 over-                  
               payment.  See sec. 6512(b)(3)(B); Commissioner v.                      
               Lundy, supra.                                                          


               Laurence L. Pillsbury, for petitioner.                                 
               Taylor Cortright, for respondent.                                      


                                       OPINION                                        

               CHIECHI, Judge:  Respondent determined the following defi-             
          ciency in, and additions under section 6651(a)(1) and (2)1 to,              
          petitioner’s Federal income tax (tax) for 1996:                             



               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code in effect for the year at issue.  All             
          Rule references are to the Tax Court Rules of Practice and                  
          Procedure.                                                                  




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011