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the mailing of the notice of deficiency. Petitioner’s
overpayment results from withholding credits paid in 1994.
Pursuant to section 6513(b)(1) those credits are deemed paid on
April 15, 1995. Respondent mailed the notice of deficiency in
this case on December 1, 1998. None of the taxes withheld for
petitioner’s 1994 tax year were paid within the 2-year period
ending on December 1, 1998.
Congress amended section 6512(b)(3) in the Taxpayer Relief
Act of 1997, to provide that where a notice of deficiency is
issued within the third year after the due date of the taxpayer’s
return, as extended, and no return was filed, then the Tax Court
has jurisdiction to award a refund as to taxes paid within the 3
years preceding the mailing of the notice of deficiency. See
Taxpayer Relief Act of 1997, Pub. L. 105-34, sec. 1282, 111 Stat.
788, 1037. However, amended section 6512(b)(3) is applicable to
tax years ending after August 5, 1997. Furthermore, the notice
of deficiency here was mailed more than 3 years after the due
date of petitioner’s return (October 15, 1995), and none of the
taxes at issue were paid during the 3-year period preceding the
mailing of the notice of deficiency.
Petitioner argues that she should be given relief under
section 6511(h). Section 6511(h) was enacted as part of the
Internal Revenue Service Restructuring and Reform Act of 1998
(RRA 1998), Pub. L. 105-206, sec. 3202(a), 112 Stat. 685, 740.
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