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applicable under section 6511(b)(2), (c), or (d) if the claims
for refund were deemed filed on the dates the notices of
deficiency were mailed. Sec. 6511(b)(2); Commissioner v. Lundy,
supra. Likewise, section 6512(b)(3)(C)(ii) and (iii) does not
apply because petitioner’s alleged informal refund claim had not
been disallowed before the date the notice of deficiency was
mailed and because petitioner had not filed a timely refund suit
before the date the notice of deficiency was mailed. The only
provision of section 6512(b)(3) under which petitioner arguably
qualifies is section 6512(b)(3)(C)(i), which requires proof that
the taxpayer seeking a refund filed a timely refund claim that
had not been disallowed before the date the notice of deficiency
was mailed.
The Arguments of the Parties
Ordinarily, if a taxpayer does not file his Federal income
tax return for a taxable year before the Commissioner mails a
notice of deficiency for that same year, any refund of income tax
for that taxable year is limited to the taxes paid within 2 years
before the date the notice of deficiency is mailed.5
Commissioner v. Lundy, supra. See generally secs. 6511(a),
6512(b)(3)(B). Respondent contends that petitioner falls within
this rule. According to respondent, petitioner is entitled to a
5An amendment to sec. 6512(b)(3), effective for tax years
ending after Aug. 5, 1997, and thus inapplicable here, extends
the lookback period to 3 years in some circumstances.
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