Loren H. Schwechter - Page 16




                                       - 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