- 12 - holding, we rely not only on section 6501(b)(3)3 and the 3Sec. 6501(b)(3) provides: (3) Return executed by secretary.–-Notwithstanding the provisions of paragraph (2) of section 6020(b), the execution of a return by the Secretary pursuant to the authority conferred by such section shall not start the running of the period of limitations on assessment and collection. Although sec. 6511 does not expressly provide a rule similar to sec. 6501(b)(3) for purposes of sec. 6511, we attach no significance to that omission in considering whether a substitute for return prepared by the Commissioner pursuant to sec. 6020(b)(1) constitutes a return filed by the taxpayer for pur- poses of sec. 6511. That is because of the obvious interplay between secs. 6501 and 6511. In this connection, the following statements of the Supreme Court in Commissioner v. Lundy, 516 U.S. 235, 244-245 (1996), are instructive: in the case where the taxpayer has filed a timely tax return and the IRS is claiming a deficiency in taxes from that return, the interplay of �� 6512(b)(3)(B) and 6511(b)(2) generally ensures that the taxpayer can obtain a refund of any taxes against which the IRS is asserting a deficiency. In most cases, the notice of deficiency must be mailed within three years from the date the tax return is filed. See 26 U.S.C. �� 6501(a) * * *. Therefore, if the taxpayer has already filed a return (albeit perhaps a faulty one), any claim filed “on the date of the mailing of the notice of defi- ciency” would necessarily be filed within three years from the date the return is filed. In these circum- stances, the applicable look-back period under � 6512(b)(3)(B) would be the 3-year period defined in � 6511(b)(2)(A) * * *. Therefore, in the case of a taxpayer who files a timely tax return, � 6512(b)(3)(B) usually operates to toll the filing period that might otherwise deprive the taxpayer of the opportunity to seek a refund * * *. Section 6512(b)(3)(B) treats delinquent filers of income tax returns less charitably. Whereas timely filers are virtually assured the opportunity to seek a (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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