- 3 - 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 precedingPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011