Tsutomu Tedokon - Page 7




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          petitioner may challenge the existence or amount of the                     
          underlying tax liability.  Sec. 6330(c)(2)(B); Downing v.                   
          Commissioner, 118 T.C. 22, 28 (2002).  Since the validity of the            
          underlying tax liability is properly at issue, we review                    
          respondent’s determination de novo.  Landry v. Commissioner, 116            
          T.C. 60, 62 (2001).                                                         
          II.  Limitations on Credit or Refund Claims                                 
               Section 6511 contains two separate timeliness provisions for           
          credit or refund claims.  Section 6511(b)(1) establishes a                  
          prescribed period for filing a claim.  Section 6511(b)(2)(A)                
          creates look-back periods, which provide a ceiling limitation on            
          the amount of allowable credit or refund.  Commissioner v. Lundy,           
          516 U.S. 235, 239-240 (1996).                                               
               Section 6511(b)(1) incorporates the filing deadline of                 
          section 6511(a), which provides that the taxpayer must file a               
          claim for credit or refund “within 3 years from the time the                
          return was filed or 2 years from the time the tax was paid,                 
          whichever of such periods expires the later, or if no return was            
          filed by the taxpayer, within 2 years from the time the tax was             
          paid.”  Sec. 6511(a).                                                       
               The two periods provided by section 6511(b)(2)(A)                      
          (subparagraph (B) and (C) provide look-back periods not relevant            
          here) are (x) that the refund claim must be filed within the 3-             
          year period prescribed in subsection (a), and (y) the allowable             






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