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Additions to Tax
Deficiency Sec. 6651(a)(1) Sec. 6651(a)(2)
$11,358 $528.07 $481.13
Petitioner timely filed a petition with this Court
contesting the deficiency determined in the notice and claiming
an overpayment of $7,733. She also apparently submitted a return
to respondent seeking a refund of $7,733. Respondent concedes
that the return submitted is correct but contends that petitioner
is time barred from recovering the $7,733 overpayment by
operation of sections 6511 and 6512(b).
We generally have jurisdiction to determine the existence
and amount of any overpayment of tax to be credited or refunded
for years that are properly before us. See sec. 6512(b)(1).
For the taxable year 1994, section 6512(b)(3) (incorporating by
reference section 6511(b)(2)), however, provides that a claim for
credit or refund of an overpayment of tax must be filed by the
taxpayer within 3 years from the time the return was filed or
within 2 years from the time the tax was paid. If no return is
filed, the claim must be filed within 2 years from the time the
tax was paid. See Commissioner v. Lundy, 516 U.S. 235, 253
(1996).
In Commissioner v. Lundy, supra, the Supreme Court held that
where a taxpayer does not file a return prior to the notice of
deficiency being mailed, the Tax Court has jurisdiction to award
a refund only as to those taxes paid during the 2 years preceding
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Last modified: May 25, 2011