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refund only if the taxes in question were paid during the period
beginning on December 29, 1995, and ending on December 29, 1997.
Because the only payments petitioner made for 1993 and 1994 were
attributable to Federal income tax withholding and, therefore,
are deemed by statute to have been made on April 15, 1994 and
1995, respectively, sec. 6513(c)(2), respondent contends that no
portion of the claimed overpayments was paid during the
applicable 2-year period.
Petitioner argues, however, that he filed a timely refund
claim under section 6512(b)(3)(C)(i). Although petitioner did
not file his Federal income tax returns for 1993 and 1994 until
after the notices of deficiency were mailed, petitioner contends
that the April 1996 letter qualified as an informal refund claim
with respect to his overpayments for 1993 and 1994 and that his
informal refund claim was filed within 2 years of the dates the
overpayments were deemed paid, as required by section 6511.
Petitioner implicitly argues that the April 1996 letter provided
sufficient information to respondent to qualify as an informal
refund claim and that an informal refund claim is a qualifying
claim under section 6512(b). Respondent denies that petitioner
filed an informal refund claim with respect to petitioner’s 1993
and 1994 overpayments.
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