Helen S. Healer - Page 7

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                         (B) within the period which would be applica-                
                    ble under section 6511(b)(2), (c), or (d), if on                  
                    the date of the mailing of the notice of defi-                    
                    ciency a claim had been filed (whether or not                     
                    filed) stating the grounds upon which the Tax                     
                    Court finds that there is an overpayment * * *                    
               The parties agree that section 6512(b)(3)(B) requires us to            
          focus in the present case on section 6511(b)(2).  The dispute               
          here centers on whether section 6511(b)(2)(A) applies as peti-              
          tioner contends or whether section 6511(b)(2)(B) applies as                 
          respondent contends.2  The Supreme Court of the United States               
          (Supreme Court) resolved an identical dispute in Commissioner v.            
          Lundy, 516 U.S. 235 (1996).                                                 
               As framed by the Supreme Court, the issue presented to it in           
          Commissioner v. Lundy, supra, was                                           
               which of these two look-back periods [the 3-year look-                 
               back period in section 6511(b)(2)(A) or the 2-year                     
               look-back period in section 6511(b)(2)(B)] to apply                    
               when the taxpayer fails to file a tax return when it is                
               due, and the Commissioner mails the taxpayer a notice                  
               of deficiency before the taxpayer gets around to filing                
               a late return.                                                         
          Id. at 243.  The Supreme Court held that section 6512(b)(3)(B)              
          requires that the 2-year look-back period in section                        
          6511(b)(2)(B) be applied in such a situation.  See id.                      
               Shortly after the Supreme Court decided Commissioner v.                

               2The parties agree that sec. 6511(b)(2)(C) does not apply in           
          the instant case.  For convenience, we shall refer to the differ-           
          ent time periods specified in sec. 6511(b)(2)(A) and (B) as the             
          3-year look-back period and the 2-year look-back period, respec-            

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