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years from the time the return was filed or if no return was
filed by the taxpayer, within 2 years from the time the tax was
paid.
Petitioner tendered the $5,000 to the Commissioner with a
Form 4868. The Court of Appeals for the Ninth Circuit, the court
to which an appeal in this case lies, has held that a remittance
to the Commissioner in such a situation is a payment of estimated
tax and not a deposit. See Ott v. United States, 141 F.3d 1306
(9th Cir. 1998). We hold likewise. See Golsen v. Commissioner,
54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971); see also
Baral v. United States, U.S. (2000) (quarterly estimated
tax payment was a payment of tax and not a deposit). Because
petitioner’s payment of the $5,000 is considered paid on April
15, 1991, see sec. 6513(b)(2), petitioner is not entitled to
receive a refund of any of that amount, see Commissioner v.
Lundy, supra.
Decision will be entered
stating that there is no
deficiency, addition to tax,
or accuracy-related penalty
due from petitioner and there
is no overpayment due to
petitioner for 1990.
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Last modified: May 25, 2011