Helen S. Healer - Page 14

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          amended 1996 return that her prepayment credits for 1996 total              
               In Millsap v. Commissioner, supra, we held that substitute             
          for returns prepared by the Commissioner pursuant to section                
          6020(b)(1) do not constitute separate returns for purposes of               
          section 6013(b), even though section 6020(b)(2) literally treats            
          such returns as “prima facie good and sufficient for all legal              
               We hold that the 2-year look-back period in section                    
          6511(b)(2)(B) applies for purposes of section 6512(b)(3)(B).  We            
          further hold that petitioner is not entitled to a refund of her             
          1996 overpayment.4  See sec. 6512(b)(3)(B); Commissioner v.                 
          Lundy, 516 U.S. 235 (1996).                                                 
               To reflect the foregoing,                                              
                                             Decision will be entered under           
                                             Rule 155.                                

               4We have considered all of the contentions and arguments of            
          petitioner that are not discussed herein, and we find them to be            
          without merit and/or irrelevant.                                            

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