- 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