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credit within 2 years of the date the taxes were paid. Sec.
6511(a). Likewise, the amount of any credit is limited to taxes
paid within 2 years prior to the date the claim is filed. Sec.
6511(b)(2)(B).
The record in this case establishes that petitioner’s 1994
tax payments consisted solely of withholdings that occurred
during 1994. The amounts so withheld are deemed to have been
paid on April 15, 1995. Sec. 6513(b)(1). Petitioner’s untimely
1994 return, on which he first claimed the 1994 overpayment
credit, was not received by respondent until July 14, 1999, more
than 4 years after the taxes were deemed paid. Therefore,
petitioner’s claim for a credit of his 1994 overpayment, filed
outside the 2-year period provided under section 6511, was not
timely. Accordingly, under section 6402, respondent did not have
authority to award such credit, either against petitioner’s
estimated tax for 1995 or otherwise.
Citing section 6214(b),1 petitioner argues that his
1 Section 6214(b) provides in pertinent part:
SEC. 6214. DETERMINATIONS BY TAX COURT.
(b) Jurisdiction Over Other Years and Quarters. --The
Tax Court in redetermining a deficiency of income tax for
any taxable year * * * shall consider such facts with
relation to the taxes for other years * * * as may be
necessary correctly to redetermine the amount of such
deficiency, but in so doing shall have no jurisdiction to
determine whether or not the tax for any other year * * *
has been overpaid or underpaid.
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