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deficiency. Thus, the deemed claim under section 6512(b)(3)(B)
offers no benefit to petitioner.
The third condition, set out in section 6512(b)(3)(C),
applies where an actual claim for refund, which is timely under
section 6511, has been filed before the mailing of the notice of
deficiency and either has not been disallowed or, if disallowed,
was or could have been the basis of a timely refund suit as of
that date. In such circumstances, any credit or refund is
limited to taxes paid within the periods specified in section
6511(b)(2), (c), or (d).
As noted, the 1988 and 1989 returns filed by petitioner on
October 4, 1993, each sought a refund; thus the refund claim on
each return would be timely under section 6511 because made
“within 3 years from the time the return was filed”. Sec.
6511(a). We therefore consider whether the taxes at issue were
paid within the periods specified in section 6511(b)(2), (c), or
(d). Section 6511(c) and (d) contains special rules not
applicable in this case. We accordingly consider section
6511(b)(2).
Section 6511(b)(2) limits the allowance of a claim for
credit or refund based upon whether the claim was filed within 3
years from the filing of the return, see sec. 6511(b)(2)(A), was
not filed within such period, see sec. 6511(b)(2)(B), or was not
filed at all prior to allowance, see sec. 6511(b)(2)(C). The
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