- 3 -
according to respondent’s records, petitioners did not file their
joint returns for taxable years 1993, 1994, 1995, and 1996 until
they presented them to respondent’s Appeals Office on
January 14, 1999.
1. Authority To Award a Refund of Petitioners’ 1994 Overpayment
As a result of excess Federal income tax withholdings,
petitioners overpaid their 1994 Federal income taxes by $2,045.
Respondent argues that we lack authority to award a refund.
Generally, this Court has jurisdiction to award a refund for
overpayment of taxes that the taxpayer paid within one of two
applicable look-back periods: either (1) the 2 years before
respondent issued the notice of deficiency, or (2) the 3 years
before the taxpayer filed his or her return. See secs.
6511(b)(2)(A) and (B), 6512(b)(3)(B); Commissioner v. Lundy, 516
U.S. 235, 241-242 (1996). If the taxpayer does not file a return
before the notice of deficiency is issued, the 2-year look-back
period applies. See secs. 6511(b)(2)(B), 6512(b)(3);
Commissioner v. Lundy, supra at 243.
Petitioners assert that they filed their 1994 joint Federal
income tax return on April 6, 1995, before the issuance of the
notices of deficiency on December 18, 1997. Respondent, however,
2(...continued)
1992, on April 14, 1993. When respondent received petitioners’
1992 joint Federal income tax return, it was untimely.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011