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claimed the overpayment of $61,151 that he had made for 1995 as a
credit to his tax liability for taxable year 1996. Section
6511(b)(2)(A) limits such a credit (or a refund) for 1995 to the
tax paid for that year within the period, immediately preceding
the filing of the claim for a credit in petitioner’s 1995 return,
equal to three years plus the period of any extension of time for
filing that return. See United States v. Brockamp, 519 U.S. 347,
351-354 (1997); Landry v. Commissioner, 116 T.C. ___ (2001) (slip
op. at 6). The due date for petitioner’s 1995 return, including
extensions, was August 15, 1996. The $61,151 overpayment that
petitioner made for his taxable year 1995 was made on April 15,
1996,3 and not within the period prescribed by section
6511(b)(2)(A). Consequently, petitioner is not entitled to a
credit (or a refund) of that overpayment. See sec.
6511(b)(2)(A); see also Landry v. Commissioner, supra.
Petitioner’s inability to obtain a credit or a refund of his
1995 overpayment is self-imposed and is the result of the appli-
cation of section 6511(b)(2)(A) to petitioner’s conduct in
choosing not to file his 1995 return until March 13, 2000. For
3Any tax withheld from a taxpayer’s wages is deemed paid by
the taxpayer on the 15th day of the fourth month following the
close of the taxable year with respect to which such tax is
allowable as a credit under sec. 31. See sec. 6513(b)(1). Any
amount paid as estimated income tax for any taxable year is
deemed to have been paid on the last day for filing the return
for such taxable year (determined without regard to any exten-
sions of time for filing such return). See sec. 6513(b)(2).
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