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previously noted, section 6402(b) incorporates a requirement that
any claim for a credit or refund must be filed within the section
6511 period of limitations applicable to claims for overpayment
credits. Thus, section 6513(d) operates only where a credit for
an overpayment has been claimed within the applicable period of
limitations. That section is of no help to petitioner.3
Based on the foregoing, we conclude that petitioner does not
have an overpayment in his 1995 taxable year. Because any credit
of the 1994 overpayment against petitioner’s estimated tax for
1995 is time-barred, petitioner’s payments with respect to 1995
consist solely of the $2,578 withheld from his wages in that
year. The parties agree that the tax imposed on petitioner for
1995 is $4,087. Therefore the deficiency for that year is
$4,087; i.e., the amount by which the tax imposed exceeds the
amount shown on the return. The amount shown on the return for
this purpose is zero where no return is filed prior to issuance
of the notice of deficiency. See Laing v. United States, 423
U.S. 161, 173 (1976); Hartman v. Commissioner, 65 T.C. 542, 546
(1975); sec. 301.6211-1(a), Proced. & Admin. Regs. Accordingly,
3 Petitioner’s notion that the “payment carryforward” he
finds authorized in sec. 6513(d) is not a “credit” of an
“overpayment” as those terms are used in the Code is belied by
the express terms of that section. Sec. 6513(d) refers to an
“overpayment” that is claimed as a “credit” in accordance with
sec. 6402(b). This latter section is itself expressly concerned
with the “Authority to make credits or refunds * * * [in] the
case of any overpayment”. Sec. 6402.
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