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was about to pass. When that time came, however, family and
employment obligations allegedly interfered with his plan. In
other words, he knowingly failed to comply with his annual
obligation to file a tax return, and he now seeks relief because
he has lost refunds or credits to which he otherwise was
entitled.
We are not impressed with petitioner’s “equitable” argument.
Even if we were, however, we are bound by the strict terms of the
statutory provisions limiting refunds or credits for overpayments
to those properly claimed within 3 years of the date paid. See
sec. 6511(b); United States v. Brockamp, 519 U.S. 347, 352-354
(1997). Payments made by withholding from petitioner’s wages are
deemed paid on the 15th day of the 4th month following the close
of the tax year. See sec. 6513(b)(1). To the extent that
overpayments were designated as estimated tax payments for a
subsequent year, they were deemed made on the last day for filing
the return. See sec. 6513(b)(2). Application of the credits in
dispute was clearly barred.
As a matter of law, petitioner is not entitled to credit for
an amount paid or deemed paid more than 3 years before a return
claiming a credit of that amount was filed. Respondent correctly
determined that collection efforts should proceed.
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