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1.6001-1(a), Income Tax Regs. Petitioner did not present any
evidence to substantiate her claim to the deductions in question
for either of the years at issue. Accordingly, we hold that
petitioner is not entitled to them.
Issue 3. Petitioner’s 1989 Overpayment
The parties have agreed that petitioner’s withholdings
exceeded her tax liability for 1989 by $3,441. Although
petitioner did not request a refund or credit of this overpayment
in the petition, we find that this issue was tried by consent
under Rule 41(b) as respondent listed the overpayment dispute as
an issue for trial in his pretrial memorandum.
Respondent concedes that petitioner’s 1989 Federal income
tax withholdings exceeded her tax liability by $3,441 but argues
that this Court lacks jurisdiction to award a refund or credit of
this overpayment because the period of limitations has expired.
Generally, this Court has jurisdiction to award a refund or
credit for overpayments of tax paid within one of two applicable
look-back periods: (1) The 2 years before respondent issued the
notice of deficiency, or (2) the 3 years before the taxpayer
filed his or her return. Secs. 6511(b)(2), 6512(b)(3)(B);
Commissioner v. Lundy, 516 U.S. 235, 241-242 (1996); Smathers v.
Commissioner, T.C. Memo. 2000-113. In this case the 2-year look-
back period applies because petitioner did not file a tax return
before respondent issued the notice of deficiency. Commissioner
v. Lundy, supra at 243. Thus we have jurisdiction to award a
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