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6512(b)(3)(B); Commissioner v. Lundy, 516 U.S. 235, 243-244
(1996); Hart v. Commissioner, T.C. Memo. 1999-186; Stevens v.
Commissioner, T.C. Memo. 1996-250.
The only tax payments petitioner made for 1996 were
withholding credits. Such credits are deemed to have been paid
as of April 15, 1997. See sec. 6513(b)(1).3 Since the
withholding taxes were paid more than 2 years before the notice
of deficiency was mailed, petitioner is not entitled to a refund
of any part of an overpayment for 1996. The statutorily imposed
time limitations of sections 6511 and 6512 bar us from
2(...continued)
exceed the portion of the tax paid within the 3 years
immediately preceding the filing of the claim.
(B) Limit where claim not filed within 3-year
period.--If the claim was not filed within such 3-year
period, the amount of the credit or refund shall not
exceed the portion of the tax paid during the 2 years
immediately preceding the filing of the claim.
(C) Limit if no claim filed.--If no claim was
filed, the credit or refund shall not exceed the amount
which would be allowable under subparagraph (A) or (B),
as the case may be, if claim was filed on the date the
credit or refund is allowed.
3 Petitioner testified that she filed an extension of
time to file her income tax return. Petitioner did not present a
copy of the request for extension. Assuming an extension of time
to file the 1996 return was in effect, such an extension of time
is not given any effect in determining the last day prescribed
for filing a return and will not operate to change the payment
date of Apr. 15, 1997. See sec. 301.6513-1(a), Proced. & Admin.
Regs.
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