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component. E.g., Hollie v. Commissioner, 73 T.C. 1198, 1212
(1980); Jackson v. Commissioner, T.C. Memo. 2002-44.
2. Petitioners’s Argument
Petitioners ask us to assemble the following pieces into
informal claims for refund for 1989 and 1990: The Form 1045
page 2, attached to the 1992 return (filed October 7, 1996),
Mr. Barker’s June 18, 1996, telephone conversation with Revenue
Agent Stufflebeam (the June 18 conversation), memorialized in the
June 18 notes, and the provisions of section 172(b), specifying
the years to which an NOL is to be carried. Taken separately, or
together, however, such pieces do not constitute informal claims
for refund.
3. The Form 1045 Page 2
The instructions accompanying Form 1045 provide that it is
to be used by an individual to apply for a quick refund resulting
from an NOL carryback. The instructions state that the
application is not treated as a claim for credit or refund, which
claim, by an individual, is to be made by filing a Form 1040X.
The instructions further state that the form is to be filed with
the Internal Revenue Service Center for the place where the
taxpayer lives. The instructions warn: “Caution! Do not mail
Form 1045 with your * * * [year] income tax return.”
In New England Elec. Sys. v. United States, 32 Fed. Cl. 636,
641 (1995), the U.S. Court of Federal Claims stated that, in
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