- 16 -
returns filed on October 4, 1993, for 1988 and 1989 both asserted
claims for refund (which accordingly fall within the 3-year
period), subjecting these claims to the limitation imposed by
section 6511(b)(2)(A). Under this limitation, the overpaid taxes
must have been paid in the 3-year period, plus any return filing
extensions, immediately preceding the filing of the claim. Thus,
only taxes paid in the 3 years and 122 days6 preceding October 4,
1993-–that is, after June 3, 1990-–are subject to credit or
refund based on the claims made in the October 4, 1993 returns.
As the taxes at issue were deemed paid on April 15, 1989, and
April 15, 1990, we do not have authority under section
6511(b)(2)(A)(as incorporated by section 6512(b)(3)(C)) to credit
or refund them based on petitioner’s late-filed 1988 and 1989
returns.
Petitioner also argues that the various letters he wrote to
respondent inquiring about his 1988 and 1989 refunds constitute
informal claims for refund. While petitioner introduced into
evidence certain letters purporting to have dates prior to
April 15, 1991, and April 15, 1992, we have concluded, for the
reasons previously discussed, that these letters were not sent to
respondent on or near the dates indicated on the letters. The
only letters of petitioner’s in the record for which there is
6 It has been stipulated that petitioner received 122-day
extensions for filing both his 1988 and 1989 returns.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011