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to the Commissioner as a payment of tax for 1990, and, hence,
that he may not receive a refund of any of that amount because it
was paid more than 2 years before respondent issued the notice of
deficiency.
We agree with respondent. Petitioner must demonstrate that
his claim for refund is timely. See Flagg v. Commissioner,
T.C. Memo. 1997-297. Although section 6512(b)(1) bestows
jurisdiction on this Court to determine the existence and amount
of any overpayment of tax to be refunded for a year before us,
section 6512(b)(3)(B) prohibits us in this case from awarding a
refund unless we determine that the refunded amount was paid
"within the period which would be applicable under section
6511(b)(2) * * * or (d), if on the date of the mailing of the
notice of deficiency a claim had been filed (whether or not
filed) stating the grounds upon which the Tax Court finds that
there is an overpayment".2 See also Commissioner v. Lundy, 516
U.S. 235, 241-242 (1996). The relevant provision of section
6511(b)(2) provides that when a claim for refund is outside the
3-year period of section 6511(a), the amount of the refund may
not exceed the amount of tax paid within the 2 years preceding
the claim for refund. See sec. 6511(b)(2)(B). Section 6511(a)
states that a claim for refund generally must be made within 3
2 The Taxpayer Relief Act of 1997, Pub. L. 105-34, sec.
1282(a), 111 Stat. 788, 1037-1038, amended sec. 6513(b)(3) for
years ending after Aug. 5, 1997.
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